PAVANA MANUEL XAVIER,ERNAKULAM vs. ITO, CORPORATE WARD-2(3), KOCHI

ITA 589/COCH/2025Status: DisposedITAT Cochin30 October 2025AY 2020-21Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the PCIT did not provide sufficient opportunity to the assessee to respond to the notice under Section 263, violating the principle of natural justice. The notice was issued on 24.03.2025, and the revisional order was passed on 28.03.2025, a very short period.

What were the facts?

The assessee filed its return, which was completed by the AO with an addition for unexplained income. The PCIT initiated proceedings under Section 263, alleging the assessment order was erroneous and prejudicial to revenue, and set aside the order for fresh verification. The assessee appealed this revisional order.

What were the issues?

Whether the PCIT afforded sufficient opportunity to the assessee before passing the revisional order under Section 263?

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI ANIKESH BANERJEE, JM

For Appellant: Shri Padmanathan, Advocate
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 28.10.2025Pronounced: 30.10.2025

Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned Principal Commissioner of Income Tax, Kochi-1 [for brevity, ‘Ld. PCIT’] passed under section 263 of the Income-tax Act, 1961 (in short, the Act’) for Assessment Year 2020-21, date of order 28/03/2025. The impugned order is emanated from the order of the Assessment unit Income Tax Department (in short, ‘Ld. AO’) order passed under section 143(3) r.w.s. 144B of the Act, date of order 23/09/2022. 2 Pavana Manuel Xavier

2.

The assessee filed its return of income, and the case was selected for scrutiny. The assessment was completed by the Ld. AO under Section 143(3) read with Section 144B of the Act, determining an addition of Rs.3

The order continues below.

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