PUNNILATH MEERAS RASHEED,ERNAKULAM vs. ITO,WARD 3, ALUVA
Facts
The assessee, an individual, made large cash deposits in Corporation Bank accounts during the demonetization period, leading to an assessment under Section 144 read with Section 115BBE. For AY 2017-18, the CIT(A) dismissed the appeal due to a significant delay in filing. For AY 2019-20, the CIT(A) partly allowed the appeal.
Held
For AY 2017-18, the Tribunal, noting a Hon'ble High Court order, found no delay in filing the appeal before the CIT(A) and remitted the appeal back for fresh adjudication on merits. For AY 2019-20, the Tribunal observed that the CIT(A) had not provided proper opportunity to the assessee to furnish evidence and remitted this appeal as well back to the CIT(A) for a decision on merits after affording due opportunity. Both appeals were allowed for statistical purposes.
Key Issues
Whether the CIT(A) was correct in dismissing the appeal for AY 2017-18 due to delay, and whether proper opportunity was provided by the CIT(A) for AY 2019-20 before deciding the appeals on merits.
Sections Cited
144, 115BBE
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH - DB
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH - DB
BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM
ITA No. 779 & 780/Coch/2025 Assessment Year: 2017-18& 2019-20.
Punnilath Meeras Rasheed, .......... Appellant Punnilath, Allapra P O, Vengola, Allapra, Ernakulam, vs. Kerala- 683 556. [PAN: AIZPR7963G]
Income Tax Officer, Ward-3, Aluva .......... Respondent
Assessee by: K P Pradeep, Adv Revenue by: Smt. Leena Lal, Snr AR
Date of Hearing: 07.11.2025 Date of Pronouncement: 25.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [“CIT(A)” in short] dated 12.06.2025 and 05.08.2024 for Assessment Years (AYs) 2017-18 and 2019-20 respectively.
The registry has noted 358 days delay in filing appeal for AY 2019-20 before this Tribunal. For the reasons stated in the petition alongwith affidavit, we find the reason as sufficient cause, hence condone the delay and admit the same for adjudication.
Brief facts of the cases are that the assessee is an individual as per data available with the department has provided by the bank authorities the assessee had made large cash deposit in his Corporation Bank, Angamaly accounts during the demonetization. On analysis his bank account it was think that a cash deposit of rupees he was made during the demonetization. During the assessment proceeding despite notice none appeared for the assessee hence, assessment was completed under section 144 by invoking provisions of section 115BBE.
The appellant challenged the order of the assessing officer for AY 2017-18 before the learned CIT(A) who dismissed the appeal in limine on account of delay of 1557 days in filing the appeal. For AY 2019-20, the ld.CIT(A) partly allowed the appeal.
Now the appellant is in appeal before us. We have gone through the Hon’ble High Court order dated 19.01.2023 and certified copy received by the assessee, we find that there is no delay in filing appeal before the ld.CIT(A). Hence, we remit this appeal for AY 2017-18 back to the file of the ld.CIT(A) to hear the appeal on merits. Needless to say, the CIT(A) before proceeding to hear the appeal on merits will afford proper and adequate opportunity of the assessee.
For AY 2019-20, we also find that the ld.CIT(A) has not given proper opportunity to file requisite documents/evidence [as per Ground Nos. C, F and para 19 of the impugned order]. Hence, we remit this appeal for AY 2017-18 back to the file of the ld.CIT(A) to hear the appeal on merits. The CIT(A) before proceeding to hear the appeal on merits will afford proper and adequate opportunity of the assessee
In the result, both the appeals filed by assessee are allowed for statistical purposes.
Order pronounced in the open court on 25th November, 2025 at Cochin.
Sd/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin, Dated: 25th November, 2025 K.B Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File
