SHAJU KRISHNAN,PALAKKAD vs. ITO, WARD 1 & TPS, PALAKKAD
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that a CIT(A) is obligated to dispose of an appeal on merits, even if dismissed ex parte for non-prosecution. Citing a High Court decision, the Tribunal remanded the case to the CIT(A) to decide the appeal de novo on merits, ensuring a reasonable opportunity of hearing for the assessee.
What were the facts?
The assessee, an employee, did not file an Income Tax Return for AY 2018-19. Based on information about cash deposits aggregating to Rs. 59,97,500/-, the AO issued a notice under Section 148. The assessee filed a return, but the assessment was completed by adding Rs. 50,97,500/- as unexplained money under Section 69A. The CIT(A) subsequently dismissed the assessee's appeal ex parte for non-prosecution.
What were the issues?
Whether the CIT(A) can dismiss an appeal ex parte for non-prosecution without adjudicating it on merits.
Which sections of the Income-tax Act were involved?
Section 148,Section 147,Section 144,Section 144B,Section 69A
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide 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.
- PCIT v. Premkumar Arjundas Luthra132 citing279 CTR 614 · HC
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM
O R D E R 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 08.08.2024 for Assessment Year (AY) 2018-19.
Brief facts of the case are that the assessee was an employee of M/s. Chamiyar Fuels, Kottayi. The appellant has not filed his return of income for AY 2018-19. On receipt of information that the Shaju Krishnan appellant had made cash deposits aggregating to Rs. 59,97,500/- the Income Tax Officer, Ward -2, Palakkad (hereafter “the AO”) issued notice u/s. 148 of the Income Tax Act, 1961 (the Act) on 07.04.2022 directing the appellant to file return of income of the year under consideration. In response the appellant filed the return of income on 26.04.2022declring total income at Rs. 4,35,000/-. Against the said return of income, the assessment was completed by the assessment vide order dated 12.03.2024 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act by adding Rs. 50,97,500/- as unexplained money u/s. 69A of the ct.
Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution.
Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.
We have heard the rival contentions of both the parties and perused the material available on record. We find that the learned CIT(A) dismissed the appeal in limine for non prosecution. It is the settled position of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this regard can be placed on the decision of the Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 279 CTR 614. Therefore, in the light of the above legal Shaju Krishnan position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes
More judgments on Section 148
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
Recent GST High Court judgments
Search GST case law →- M/S. Mehra Mac Industries Private Limited vs. The Deputy State Tax OfficerTelangana · 30 Oct 2026
- Santosh Das And Anr. vs. Union Of INDIACalcutta · 30 Oct 2026
- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
