TRICHUR TALUK CO OPERATIVE COLLEGE EDUCATIONAL SOCIETY LTD NO R-728,THRISSUR vs. INCOME TAX OFFICER-W-2(1), AYAKAR BHAVAN-THRISSUR

ITA 644/COCH/2025Status: DisposedITAT Cochin29 October 2025AY 2015-16Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
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What did the Tribunal hold?

The CIT(A) dismissed the assessee's appeal for non-prosecution without delving into the merits of the additions. The tribunal held that the CIT(A) is obligated to decide appeals on merits, even if ex-parte, and that the CIT(A)'s order did not follow the procedure outlined in Section 250(6) of the Act.

What were the facts?

The appellant, a co-operative society running an educational institution, failed to file an income tax return for AY 2015-16. The AO, based on information of significant cash deposits, initiated assessment proceedings. The AO made additions for unexplained cash and fixed deposits and applied tax under section 153BBE.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal for non-prosecution without considering the merits of the case, and whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 144,Section 153BBE,Section 250(6)

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Income Tax Appellate Tribunal, COCHIN BENCH

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

For Appellant: Smt. Mini Chandran, CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 27.10.2025Pronounced: 29.10.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC) dated 17.07.2025 for Assessment Year (AY) 2015-16. 2. Brief facts of the case are that the appellant is a co-operative society incorporated with the object of running educational institution. The appellant society had not filed the return of income for AY 2015-16. However, the AO, based on the information available with the department that the appellant society made cash

2 Trichur Taluk Co-op. College Educational Society Ltd. deposit aggregating to Rs. 4,53,50,500/- in bank account, formed an opinion that income escaped assessment to tax. Accordingly, notice u/s. 1

The order continues below.

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