MR. ANIL,ERNAKULAM vs. ITO NON CORP WARD-1(1), KOCHI

ITA 615/COCH/2025Status: DisposedITAT Cochin30 October 2025AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee was denied a reasonable opportunity to present their case on merits due to the dismissal on limitation. The Tribunal decided to restore the matter to the file of the Ld. CIT(A) for de novo adjudication on the issue of limitation, while also directing the assessee to file an affidavit explaining the delay.

What were the facts?

The assessee filed an appeal before the Ld. CIT(A) with a significant delay, citing ill health of the Chartered Accountant as the reason. The Ld. CIT(A) dismissed the appeal solely on the grounds of limitation without considering the merits. This appeal before the ITAT is against that dismissal.

What were the issues?

Whether the Ld. CIT(A) was justified in dismissing the appeal solely on grounds of limitation without considering the merits, and if a lenient approach should be adopted for condoning the delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 139(1),Section 148,Section 271AAC(1)

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Income Tax Appellate Tribunal, COCHIN BENCH

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

For Appellant: Shri C.V. Vishnu Das K
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 28.10.2025Pronounced: 30.10.2025

Per: Anikesh Banerjee, JM Instant group of appeal of the assessee is preferred against the order of the National Faceless Appeal Centre (NFAC), Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment Year 2017-18, date of orders 13/06/2025 & 17/06/2025. The impugned orders emanated from the order of the National Faceless Assessment Centre, Delhi (for brevity, the “Ld. AO”) passed under section 147 r.w.s. 144B of the Act, date Mr. Anil of order 29/03/2022 and order passed u/s 271AAC(1) of the Act, date of order 07/09/2022. 2. Both the appeals have common issue. All the appeals are heard together& disposed of together. ITA No. 614/Coch/2025 is taken as lead case

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