RAKESH KUMAR GUPTA,THRISSUR vs. ITO WARD 2(1), THRISSUR

ITA 699/COCH/2025Status: DisposedITAT Cochin29 October 2025AY 2017-18Bench: IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE, JM ITA Nos. 680 to 686 & 699/Coch/2025 Assessment Years: 2014-15, 2015-16, 2017-18 &2018-19 Rakesh Kumar Gupta Appellant Sreesailam House, Kannimangalam Village Valialukal Ground, Thrissur 680027 [PAN: AOTPR7026J] VS. Respondent The Income Tax Officer, Ward-2(1), Thrissur Assessee by: Shri Sapan Usrethe Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 29.10.2021 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting the assessee's claim of ignorance of the CIT(A)'s order. It was held that the CIT(A) erred in dismissing the appeal for non-prosecution without disposing it on merits, as required by law.

What were the facts?

The assessee, an individual dealing in spices, filed a return for AY 2014-15. Based on information of substantial cash deposits, the AO initiated reassessment proceedings u/s 148 and later passed a best judgment assessment u/s 147, taxing the entire cash deposits as unexplained income. The CIT(A) dismissed the assessee's appeal for non-prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without adjudicating on merits, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B,Section 250(6),Section 221

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Income Tax Appellate Tribunal, COCHIN BENCH

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

For Appellant: Shri Sapan Usrethe
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 29.10.2025Pronounced: 29.10.2025

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 19th, 20th& 21st March, 2025 and 2nd February, 2025 for Assessment Years (AY) 2014-15, 2015-16, 2017-18 &2018-19, respectively.

2.

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

2 Rakesh Kumar Gupta

3.

For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 680/Coch/2023 for AY 2014-15 are stated herein.

4.

Brief facts of the case are that the appellant is an individual engage

The order continues below.

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