ASSAINAR THEVAROTH,KOZHIKODE vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

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ITA 1029/COCH/2024Status: DisposedITAT Cochin03 April 2025AY 2015-16Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI INTURI RAMA RAO (Accountant Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s orders were ex-parte due to the assessee's non-response. In the interest of natural justice and equity, the appeals were restored to the file of the CIT(A) for fresh adjudication, providing a last opportunity to the assessee to cooperate.

What were the facts?

The assessee filed appeals against six ex-parte orders passed by the CIT(A) for AYs 2013-14 to 2018-19. The assessee contended they did not respond to hearing notices due to lack of computer literacy. The Sr. DR supported the AO's additions and the CIT(A)'s confirmations.

What were the issues?

Whether ex-parte orders passed by the CIT(A) due to the assessee's alleged non-awareness of hearing notices should be set aside and the matter remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI GEORGE GEORGE K., VP & SHRI INTURI RAMA RAO, AM

For Appellant: Shri C.B.M. Warrier, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 03.04.2025Pronounced: 03.04.2025

O R D E R Per: George Gorge K., VP These appeals at the instance of assessee are directed against six separate orders of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] (all orders are dated 15.10.2024) passed u/s. 250 of Income Tax Act, 1961 (hereinafter "the Act"). The relevant assessment years (AYs) 2013-14 to 2018-19. 2. Since common issues are involved in all these appeals, they were heard together and are being disposed off vide this consolidated order.

1.

to 1032/Coch/2024 Assainar Thevaroth 3. At the very outset we notice that the CIT(A) has passed exparte orders since the assessees did not respond to the hearing notices issued by the office of the CIT(A). The learned A.R. submitted that the assessees are not computer literates and has failed to take notice of the hearing notices issued from the office of the first appellate authority. Hence it was prayed that in the interest of natural justice and equity the matter may be restored to the files of the CIT(A).

4.

On the other hand, the learned Sr. DR supported the orders of the AO making addition and the CIT(A) confirming the same.

5.

We have heard the rival submissions and perused the material on record. We find that these the CIT(A)’s orders are exparte orders since the assessees did not respond to the hearing notices nor filed written submissions. As a last opportunity, in the interest of justice and equity, we restore these appeals to the file of the CIT(A). The assessee is directed to cooperate with the Revenue and shall not seek unnecessary adjournments. It is ordered accordingly.

6.

In the result, all the appeals filed by the assessees are allowed for statistical purposes. Order pronounced in the open court on 3rd April, 2025.

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