PULIKKOTTIL JACOB TOJY,KERALA vs. ITO, WARD-2(1), THRISSUR

ITA 623/COCH/2025Status: DisposedITAT Cochin29 October 2025AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was cryptic, arbitrary, and against natural justice as it confirmed the AO's action without addressing the assessee's contentions. Therefore, the matter was remanded back to the CIT(A).

What were the facts?

The assessee, engaged in the business of cement and building materials, filed a return of income for AY 2017-18. The AO completed the assessment at a higher income, making an adhoc disallowance of expenditure. The CIT(A) confirmed this disallowance.

What were the issues?

Whether the CIT(A) was justified in confirming the adhoc disallowance made by the AO without properly adjudicating the assessee's grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Smt. Mini Candran, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 28.10.2025Pronounced: 29.10.2025

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Mumbai [CIT(A)] dated 02.07.2025 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual dealing in the business of cement and building materials. The return of income for AY 2017-18 was filed on 08.02.2018 declaring income of Rs. 16,68,360/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward 2(5), Thrissur (hereinafter called "the AO") vide order dated 30.12.2019 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at a total

2 Pulikkottil Jacob Tojy income of Rs. 45,09,899/-. While doing so, the AO made adhoc disallowance of expenditure

The order continues below.

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