MUSTHIRI SHAJI,KOLLAM vs. INCOME TAX OFFICER, WARD-2, KOLLAM, KOLLAM

ITA 620/COCH/2025Status: DisposedITAT Cochin30 October 2025AY 2021-22Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the NFAC dismissed the appeal without considering the appellant's detailed submissions and proceeding with an ex-parte order. To meet the ends of justice, the matter was remanded to the NFAC for fresh disposal.

What were the facts?

The assessee, an individual, filed a return of income for AY 2021-22. The assessment was completed by the NFAC, making additions for cash deposits and unexplained investment. The CIT(A) dismissed the appeal for non-prosecution.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the assessee's submissions, and if the matter should be remanded for fresh disposal.

Which sections of the Income-tax Act were involved?

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 N.S. Rajagopal, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 28.10.2025Pronounced: 30.10.2025

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi (NFAC) dated 20.06.2025 & 27.06.2024 for Assessment Years (AY) 2021-22 & 2014-15, respectively.

2.

Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order.

3.

For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 620/Coch/2023 for AY 2021-22 are stated herein.

4.

Brief facts of the case are that the appellant is an individual. The return of income for AY 2021-22 was filed on 30.12.2021 disclosing income of Rs. 4,58,110/-. Against the said return of

The order continues below.

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