KUNJUMON UNNIKUNJU,KARTHIKAPPALLY vs. INCOME TAX OFFICER, WARD 2, ALAPPZUHA

ITA 935/COCH/2025Status: DisposedITAT Cochin22 May 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), acknowledging the assessee's lack of familiarity with e-filing procedures and entrusting the task to a legal practitioner. The case was remitted back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee, a dealer in eggs, failed to file his return of income. After notices were issued and a return was filed, the Assessing Officer treated cash deposits as unexplained money. The assessee's appeal before the CIT(A) was dismissed due to a 220-day delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the appeal should be adjudicated on merits instead of being dismissed on limitation.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 143(2),Section 142(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

For Appellant: Ms. Lekshmi N, CA
For Respondent: Ms. Neethu S, Snr.AR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

This appeal is filed by the assessee challenging the order of the NFAC, Delhi dated 03/09/2025 in respect of the A.Y. 2015-16. 2. The brief facts of the case are that the assessee is an individual and a dealer in eggs. The assessee had not filed his return of income even though several transactions are effected by him. Therefore the AO had issued a notice u/s. 148A(b) of the Act and the assessee had not responded to the said notice and therefore an order u/s. 148A(d) was passed. Thereafter notice u/s. 148 was issued. In response to the said notice, the assessee filed his return of income. Thereafter notice u/s. 143(2) as well as 142(1) were issued and the as

The order continues below.

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