M/S SAM ABRAHAM,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVALLA

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ITA 125/COCH/2025Status: DisposedITAT Cochin23 June 2025AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) observed that the CIT(A)'s order lacked a finding on whether notice of hearing was served upon the assessee. Therefore, the ITAT remitted the matter back to the CIT(A) for fresh adjudication, directing that a meaningful opportunity of hearing be granted to the assessee.

What were the facts?

The assessee's appeal for AY 2017-18 was dismissed by the CIT(A) without a speaking order. The assessee contended that no notice of hearing was received from the CIT(A)'s office.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a speaking order and without verifying the service of hearing notice, thereby denying the assessee a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH:COCHIN

Before: SHRI INTURI RAMA RAO & SHRI PRAKASH CHAND YADAV

For Appellant: Shri D.M. Kuruvilla, A.R
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 29.05.2025Pronounced: 23.06.2025

Date of Hearing : 29.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, JUDICIAL MEMBER:

Present appeal of the assessee is arising from the order of ld. CIT(A) dated 11.12.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1071111577(1) and relates to the AY 2017-18.

2.

At the outset, ld. Counsel for the assessee pointed out that the ld. CIT(A) has dismissed the appeal of the assessee without passing a speaking order. Ld. Counsel for the assessee further submitted that no notice of hearing has ever been received by the assessee from the office of ld. CIT(A).

3.

Ld. D.R. relied upon the orders of authorities below.

M/s. Sam Abraham, Pathanamthitta, Kerala Page 2 of 2 4. We have heard the rival submissions and perused the materials available on record. Perusal of the order of ld. CIT(A) would show that there is absolutely no finding to the effect that as to whether any notice of hearing was served upon the assessee or not. Therefore, in the interest of justice, we remit this matter to the file of ld. CIT(A) for deciding afresh in accordance with law. Needless to say, that ld. CIT(A) will grant meaningful opportunity to the assessee before passing any order.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 23rd Jun, 2025

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