LOTUS DESTINATIONS PRIVATE LIMITED,KCOHI vs. DCIT CORPORATE CIR 1(1), KOCHI

ITA 413/COCH/2025Status: DisposedITAT Cochin31 July 2025AY 2017-18Bench: the CIT(A), who vide the impugned order dismissed the appeal for non-prosecution.3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal for non-prosecution without deciding it on merits. Citing precedent, the ITAT ruled that a CIT(A) is duty-bound to dispose of appeals on merits even if heard ex parte, and thus remanded the case back to the CIT(A) for a fresh decision after providing a reasonable opportunity of hearing.

What were the facts?

The assessee, Lotus Destinations Pvt. Ltd., filed an appeal against the CIT(A)'s order which dismissed its appeal for non-prosecution. The original assessment for AY 2017-18 included additions made by the AO under Section 143(3), and penalty proceedings were initiated under Section 270A, which led to the appeal before the CIT(A).

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating on its merits, and whether the CIT(A) is obligated to decide an appeal on merits even in an ex parte situation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 270A,Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI SONJOY SARMA, JM

For Appellant: Shri P. Sanjay, Advocate
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 13.06.2025Pronounced: 31.07.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 14.02.2025 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that is a company incorporated under the provisions of Companies Act, 1956. The assessee is engaged in tourism business. The return of income for AY 2017-18 was filed on 30.10.12017 declaring total income of Rs. 80,34,670/-.

Against the said return of income, the assessment was completed by 2 Lotus Destinations Pvt. Ltd. the Income Tax Officer, Corporate Ward 1(4), Kochi (hereinafter called "the AO") vide order dated 21.12.2019 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 270A

All 4,156 judgments and leading authorities on Section 270A →

Recent GST High Court judgments

Search GST case law →