RAJIVE PAUL,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM

ITA 444/COCH/2025Status: DisposedITAT Cochin12 August 2025AY 2018-19Bench: SHRI INTURI RAMA RAO, AM AND SOUNDARARAJAN K. (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the order of the AO, which was consequential to the Settlement Commission's order, was not appealable under section 246(1)(A) of the Act before the CIT(A). Therefore, the appeal before the CIT(A) did not lie.

What were the facts?

The assessee filed a return of income which was processed disallowing belated remittance of employees' PF & ESI contribution. Subsequently, a search was conducted, and the issue of undisclosed income was settled by the Settlement Commission. The AO passed a consequential order, and an appeal was filed before the CIT(A) regarding adjustments and TDS credit.

What were the issues?

Whether the consequential order passed by the AO pursuant to the Settlement Commission's order is appealable before the CIT(A)?

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 132,Section 153A,Section 145C,Section 245D,Section 246(1)(A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri G. Surendranatha Rao, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 05.08.2025Pronounced: 12.08.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] dated 15.04.2025 for Assessment Year (AY) 2018-19. 2. Brief facts of the case are that the appellant is an individual.

The return of income for AY 2018-19 was filed on 28.09.2018 declaring income of Rs. 2,28,33,409/-. The said return of income was processed by the CPC u/s. 143\(1) of the Income Tax Act, 1961 (the Act) vide intimation dated 15.06.2019 by disallowing the 2 Rajive Paul belated remittance of employees contribution of PF & ESI of Rs. 9,67,260/-. On receipt of the said intimation, a petition u/s. 154 of he Act was filed and pursuant to the petition

The order continues below.

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