PCIT v. Premkumar Arjundas Luthra

279 CTR 614High Court#767 most cited

What is PCIT v. Premkumar Arjundas Luthra authority for?

The Commissioner of Income Tax (Appeals) is duty-bound to dispose of appeals on their merits, even when proceeding ex-parte. This requires framing points for determination, providing detailed reasoning for the decision, and affording the assessee a reasonable opportunity of being heard, as mandated by Section 250(6).

132

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Premkumar Arjundas Luthra · 279 CTR 614 · CIT(A) appeal on merits · ex-parte appeal disposal · Section 250(6) Income Tax Act · reasonable opportunity hearing · framing points for determination · faceless appeal · CIT(A) order reasons · appeal remand

Sections most often in play

Section 250(6)Section 143(3)Section 144BSection 148Section 147Section 144Section 142(1)Section 139(1)

Issues it is cited on

section 221section 250(6)national faceless assessment centreunexplained moneyservice of noticesection 144bappeal before the tribunalsection 80pfaceless assessmentcondonation of delaysection 139(1)section 148

Judgments citing PCIT v. Premkumar Arjundas Luthra

Rakesh Kumar Gupta, Thrissur vs. ITO Ward 2(1), Thrissur

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

ITA 682/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 147Section 148Section 221Section 250(6)

…tion 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 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. 9. Since identical issues and facts are involved in assessee’s appeal…

Rakesh Kumar Gupta, Thrissur vs. ITO Ward 2(1), Thrissur

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

ITA 681/COCH/2025[2015-16]Status: DisposedITAT Cochin29 Oct 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 147Section 148Section 221Section 250(6)

…tion 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 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. 9. Since identical issues and facts are involved in assessee’s appeal…

Rakesh Kumar Gupta, Thrissur vs. ITO Ward 2(1), Thrissur

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

ITA 680/COCH/2025[2014-15]Status: DisposedITAT Cochin29 Oct 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 147Section 148Section 221Section 250(6)

…tion 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 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. 9. Since identical issues and facts are involved in assessee’s appeal…

Trichur Taluk Co Operative College Educational Society Ltd No R-728, Thrissur vs. Income Tax Officer-W-2(1), Ayakar Bhavan-Thrissur

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 644/COCH/2025[2015-16]Status: DisposedITAT Cochin29 Oct 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2015-16 Trichur Taluk Co-Op. College .......... Appellant Educational Society Ltd. Kallingal Lane, Thrissur 680001 [Pan: Aaaat7283K] Vs. The Income Tax Officer. Ward-2(1), Thrissur ......... Respondent Assessee By: Smt. Mini Chandran, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Smt. Mini Chandran, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 144Section 148Section 153BSection 250(6)

…tion 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 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. 6. In the result, the appeal filed by the assessee stands partly allo…

Viswanathan Krishnakumar, Aluva vs. Income Tax Officer -Ward(2), Aluva

In the result, the appeals filed by the assessee stand allowed for statistical purposes

ITA 608/COCH/2025[2017-18]Status: DisposedITAT Cochin28 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Anil Kumar P.J., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144BSection 148Section 24Section 250(6)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA Nos. 607 & 608/Coch/2025 Assessment Years: 2016-17 & 2017-18 Viswanathan Krishna Kumar .......... Appellant IX/37A, Krishnalaya, Library Road, Aluva 683101 [PAN: ALVPK9461H] vs. The Income Tax Officer, Ward-2, Aluva .......... Respondent Assessee by: Shri Anil Kumar P.J., Advocate Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 28.10.2025 O R D E R These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)] both dated 26.06.…

Viswanathan Krishnakumar, Aluva vs. Income Tax Officer-Ward(2), Aluva

In the result, the appeals filed by the assessee stand allowed for statistical purposes

ITA 607/COCH/2025[2016-17]Status: DisposedITAT Cochin28 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Anil Kumar P.J., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144BSection 148Section 24Section 250(6)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA Nos. 607 & 608/Coch/2025 Assessment Years: 2016-17 & 2017-18 Viswanathan Krishna Kumar .......... Appellant IX/37A, Krishnalaya, Library Road, Aluva 683101 [PAN: ALVPK9461H] vs. The Income Tax Officer, Ward-2, Aluva .......... Respondent Assessee by: Shri Anil Kumar P.J., Advocate Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 28.10.2025 O R D E R These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)] both dated 26.06.…

Veekaybuilders and Developers, Ernakulam vs. ITO, Non Corp Ward-1(1), Kochi

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

ITA 595/COCH/2025[2017-18]Status: DisposedITAT Cochin28 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Veekay Builders & Developers .......... Appellant Neduvile Vakamokotti Hosue, Thrikkakara North Thrikkakara S.O. 682021, Ernakulam [Pan: Aamfv9490R] Vs. Ito, Non Corporte Ward- 1(1), Kochi .......... Respondent Assessee By: Ms. Binisha Baby, Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 28.10.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 13.01.2025 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Partnership Firm. The Assessee Did Not File Return Of Income For Ay 2017-18. As Per The Information Available With The Department, The Appellant Had Incurred Substantial Expenditure For Purchase Of Heavy Motor Vehicles. During The Course Of Assessment Proceedings, The Assessing Officer (Ao) Found That The Appellant Had Purchased Jcb & Tipper For Rs. 22,50,000/- & Rs. 27,81,379/-, Respectively.

For Appellant: Ms. Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Veekay Builders and Developers .......... Appellant Neduvile Vakamokotti Hosue, Thrikkakara North Thrikkakara S.O. 682021, Ernakulam [PAN: AAMFV9490R] vs. ITO, Non Corporte Ward- 1(1), Kochi .......... Respondent Assessee by: Ms. Binisha Baby, Advocate Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 28.10.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 13.01.2025 for Assess…

Vasantham Silks, Palakkad vs. ITO, Ward-4, Palakkad

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

ITA 582/COCH/2025[2017-18]Status: DisposedITAT Cochin28 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Vasantham Silks .......... Appellant A H Plaza Agali Post, Mannarkkad Taluk Palakkad 678581 [Pan: Aakfv4469L] Vs. The Income Tax Officer, Ward-4, Palakkad .......... Respondent Assessee By: Shri M.V. Venugopal, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 28.10.2025

For Appellant: Shri M.V. Venugopal, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Vasantham Silks .......... Appellant A H Plaza Agali Post, Mannarkkad Taluk Palakkad 678581 [PAN: AAKFV4469L] vs. The Income Tax Officer, Ward-4, Palakkad .......... Respondent Assessee by: Shri M.V. Venugopal, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.10.2025 Date of Pronouncement: 28.10.2025 O R D E R This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Chandigarh [CIT(A)] dated 01.01.2025 for Assessment Year (AY) 2017-18. 2. B…

Narendar Aale, Hyderabad vs. ITO., Ward-11(5), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 954/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad10 Oct 2025AY 2021-2022

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.954/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Shri Narendar Aale, Income Tax Officer, Vs. Ward 11(5), Hyderabad. Hyderabad. Pan: Amxpa3425A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Villa Mouni Mani Kumar, Advocate. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-11, Hyderabad Dated 07.03.2025 For Assessment Year (Ay) 2021-22. 2. Brief Facts Of The Case Are That The Assessee Is An Individual. The Return Of Income For The A.Y. 2021-22 Was Filed On 23.03.2022 Declaring Total Income Of Rs.5,00,830/-. The Assessing Officer Completed The Assessment Vide Order Dated 22.12.2022 Passed U/S.143(3) Of The Income Tax Act, 1961 (“The Act”)

For Appellant: Shri Villa Mouni Mani KumarFor Respondent: Shri Kumar Aditya, DR
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.954/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Shri Narendar Aale, Income Tax Officer, Vs. Ward 11(5), Hyderabad. Hyderabad. PAN: AMXPA3425A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Villa Mouni Mani Kumar, Advocate. रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/ORDER PER INTURI RAMA RAO : This appeal filed by the assessee is dir…

Bharat Kumar Jain Premchand, Hyderabad vs. DCIT., Central Circle - 1(2), Hyderabad

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

ITA 741/HYD/2025[2022-23]Status: DisposedITAT Hyderabad10 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.741/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2022-23) Shri Bharat Kumar Jain Dy. Commissioner Of Income Vs. Premchand, Tax, Central Circle 1(2), Hyderabad. Hyderabad. Pan: Aqvpp1066C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-11, Hyderabad [Cit(A)] Dated 21.02.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income For The A.Y. 2022-23 On 30.07.2022 Declaring Income Of Rs.3,86,750/-. The Telangana State Police Seized Cash Of Rs.7,35,000/- From The Assessee After Following

For Appellant: NoneFor Respondent: Shri Kumar Aditya, DR
Section 250(6)

…T(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 ITA No.741/Hyd/2025 3 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 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. 6. In the result, the appeal filed by the assessee is allowed for sta…

Srinivas Arra, Karimnagar vs. ITO., Ward-2, Karimnagar

In the result, the appeal of the assessee is allowed

ITA 1184/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.1184/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Srinivas Arra, Income Tax Officer, Vs. Ward-2, Karimnagar. Karimnagar. Pan: Aespa4907Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Vinod, Advocate. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/O R D E R Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 08.11.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is An Individual. The Return Of Income For The A.Y. 2017-18 Was Filed On 30.03.2018 Declaring Total Income Of Rs.4,80,730/-. The Assessing Officer Completed The Assessment Vide Order Dated 27.09.2021 Passed U/S.147 R.W.S. 144B Of The Income Tax Act, 1961 (“The

For Appellant: Shri P. Vinod, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 147Section 250(6)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1184/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Srinivas Arra, Income Tax Officer, Vs. Ward-2, Karimnagar. Karimnagar. PAN: AESPA4907Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Vinod, Advocate. रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/O R D E R PER INTURI RAMA RAO : This appeal filed by the assessee is directed again…

Mandavilli Veera Venkata Satyanarayana, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1136/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.1136/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2016-17) Shri Mandavilli Veera Venkata Dy. Commissioner Of Income Vs. Tax, Circle 6(1), Hyderabad. Satyanarayana, Hyderabad. Pan: Aflpm8942M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Mohd. Afzal, Advocate. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 26.06.2025 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual. The Return Of Income For The A.Y. 2016-17 Was Filed On 30.03.2017 Declaring Total Income Of Rs.20,85,590/-. The Assessing Officer Completed The Assessment Vide Order Dated 18.12.2018 Passed U/S.143(3) Of The Income Tax Act, 1961 (“The

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1136/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2016-17) Shri Mandavilli Veera Venkata Dy. Commissioner of Income Vs. Tax, Circle 6(1), Hyderabad. Satyanarayana, Hyderabad. PAN: AFLPM8942M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Mohd. Afzal, Advocate. रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 07/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/ORDER PER INTURI RAMA RAO : This appeal…

Srinivasarao Kolasani, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 433/HYD/2025[2017-18]Status: HeardITAT Hyderabad08 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.433/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Srinivasa Rao Kolasani, Income Tax Officer, Vs. Hyderabad. Ward 9(1), Pan: Ahwpk6333P Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Snsr Chinmai, Adv. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 06/10/2025 घोर्णध की तधरीख/Pronouncement: 08/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 26.10.2023 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is An Individual. The Return Of Income For The A.Y. 2017-18 Was Filed On 15.02.2019 Declaring Total Income Of Rs.4,76,020/-. The Assessing Officer Completed The Assessment Vide Order Dated 21.12.2019 Passed U/S.143(3) Of The Income Tax Act, 1961 (“The

For Appellant: SNSR Chinmai, AdvFor Respondent: Dr. Sachin Kumar, DR
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.433/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Srinivasa Rao Kolasani, Income Tax Officer, Vs. Hyderabad. Ward 9(1), PAN: AHWPK6333P Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: SNSR Chinmai, Adv. रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, DR सुिवधई की तधरीख/Date of hearing: 06/10/2025 घोर्णध की तधरीख/Pronouncement: 08/10/2025 आदेश/ORDER PER INTURI RAMA RAO : This appeal filed by the assessee is directed against…

Pallavi Anadha Vrudhaashramam, R R District vs. ITO (Exemptions), Ward-1(3), Hyderabad

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

ITA 1285/HYD/2025[2022-23]Status: HeardITAT Hyderabad08 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.1285/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2022-23) M/S. Pallavi Anadha Income Tax Officer Vs. Vrudhaashramam, (Exemptions), Ward 1(3), Hyderabad. R.R. District. Pan: Aabtp6928R (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Advocate. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of 06/10/2025 Hearing: घोर्णध की 08/10/2025 तधरीख/Pronouncement: आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 13.06.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Assessee Is Providing Shelter & Support To Old Age Beggars On Road Sides, Services To Mentally Retarded Persons To The Women & Old Age People. The Return Of

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Dr. Sachin Kumar, DR
Section 11Section 12ASection 250Section 250(6)

…of law that the CIT(A), even while disposing of the appeal exparte, is his 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 position I am 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. 6. In the result, the appeal filed by the assessee is allowed for statis…

Kamaludheen Fathima, Thrissur vs. Income Tax Officer, Ward 1 & Tps, Guruvayoor

In the result, the appeals filed by the assessee stand allowed for statistical purposes

ITA 534/COCH/2025[2017-18]Status: DisposedITAT Cochin19 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Hiran C., CAFor Respondent: Ms. Neethu S., Sr. DR
Section 142(1)Section 147Section 148Section 250(6)

…tion 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 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 of hearing to the assessee. 7. Since the quantum appeal is restored to the file CIT(A), the penalty appeal is also restored back to the learned CIT(A). 8. In the re…

Kamaludheen Fathima, Thrissur vs. Income Tax Officer, Ward 1 & Tps, Guruvayoor

In the result, the appeals filed by the assessee stand allowed for statistical purposes

ITA 525/COCH/2025[2017-18]Status: DisposedITAT Cochin19 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Hiran C., CAFor Respondent: Ms. Neethu S., Sr. DR
Section 142(1)Section 147Section 148Section 250(6)

…tion 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 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 of hearing to the assessee. 7. Since the quantum appeal is restored to the file CIT(A), the penalty appeal is also restored back to the learned CIT(A). 8. In the re…

Cheniyarakkal Nherlote Muhammed Ali, Kannur vs. ITO Ward-1 & Tps, Kannur

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

ITA 546/COCH/2025[2019-20]Status: DisposedITAT Cochin11 Aug 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Cheniyarakkal Nherlote Muhammed Ali .......... Appellant Manas Mahal, Kandankunnu P.O. Neerveli, Nirmalagiri, Kannur 670701 [Pan: Bhwpm0252N] Vs. The Income Tax Officer, Ward 1 & Tps, Kannur.......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.08.2025 Date Of Pronouncement: 11.08.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 20.07.2023 For Assessment Year (Ay) 2019-20. 2. Brief Facts Of The Case Are That The Appellant Is An Individual & Had Not Filed Return Of Income For Ay 2019-20. As Per The Specific Information Flagged As Per Risk Management Strategy Formulated By Cbdt, The Appellant Had Deposited Rs. 69,54,146/- In Federal Bank & Purchased Motor Vehicle For Value Exceeding Rs. 10,00,000/-. Accordingly, A Notice U/S. 148 Of The Income Tax Act, 1961 (The Act) Was Issued On 27.12.2023. Against The Notice U/S.

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 148Section 2Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2019-20 Cheniyarakkal Nherlote Muhammed Ali .......... Appellant Manas Mahal, Kandankunnu P.O. Neerveli, Nirmalagiri, Kannur 670701 [PAN: BHWPM0252N] vs. The Income Tax Officer, Ward 1 & TPS, Kannur.......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 07.08.2025 Date of Pronouncement: 11.08.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 20.07.2023 for Assessment Year…

Ajikumar Babudharan Nair, Thiruvananthapuram vs. ITO, Ward 1(1), Thiruvananthapuram

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

ITA 509/COCH/2025[2017-18]Status: DisposedITAT Cochin11 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm Assessment Year: 2017-18 Ajikumar Babudharan Nair .......... Appellant 1, Abhaya Mandiram, Velloor, Sasthavattom, Thiruvananthapuram. [Pan: Awapb 3129 M] Vs. Income Tax Officer .......... Respondent Nfac, Delhi Appellant By: Shri Sabu C.S., Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 05.08.2025 Date Of Pronouncement: 11.08.2025

For Appellant: Shri Sabu C.S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 147Section 148Section 250(6)

…tion 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 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. 7. In the result, appeal filed by the assessee is allowed for statist…

Lissy Varghese, Kadampanad, Pathanamthitta, Kerala vs. Income Tax Officer, Ward 2, Thiruvalla

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

ITA 501/COCH/2025[2021-22]Status: DisposedITAT Cochin11 Aug 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm Assessment Year: 2021-22 Lissy Varghese .......... Appellant Koickalathu Ebeneser, Manakala S.O., Kadampanad, Pathanamthitta. [Pan: Alfpv 4041 A] Vs. Income Tax Officer .......... Respondent Ward-2, Thiruvalla. Appellant By: Shri Sarath Kumar, Advocate Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 05.08.2025 Date Of Pronouncement: 11.08.2025

For Appellant: Shri Sarath Kumar, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 144Section 250(6)

…tion 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 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. 7. In the result, the appeal filed by the assessee is allowed for st…

Varghese Sebastian, Angamaly vs. Income Tax Officer, Ward 2, Aluva

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

ITA 494/COCH/2025[2016-2017]Status: DisposedITAT Cochin08 Aug 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm Assessment Year: 2016-17 Varghese Sebastian .......... Appellant Moolan House Angamaly P.O., Angamaly, Ernakulam Dist. [Pan: Anxps 5743 C] Vs. Income Tax Officer .......... Respondent Ward-3, Aluva Appellant By: ------- None ------- Respondent By: Smt. Leena La, Sr. Dr Date Of Hearing: 05.08.2025 Date Of Pronouncement: 08.08.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.01.2025 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That Appellant Is An Individual & E-Filed His Return Of Income On 16/10/2016 Declaring Income Of Rs. 17,33,590/-. Against The Said Return Of Income, The Assessment

For Appellant: ------- None -------For Respondent: Smt. Leena La, Sr. DR
Section 143(3)Section 250Section 250(6)

…tion 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 position, we are of the considered view that the matter requires to be remanded to the file of the learned CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 7. In the result, the appeal filed by the assessee is allowed…