How many judgments cite PCIT v. Premkumar Arjundas Luthra?

132 judgments on BharatTax cite PCIT v. Premkumar Arjundas Luthra (279 CTR 614), spanning 2024 to 2026.

Which sections of the Income Tax Act does PCIT v. Premkumar Arjundas Luthra come up under?

It is most often cited in judgments turning on Section 250(6), Section 143(3), Section 144B, Section 148, Section 147, Section 144.

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 144B Section 148 Section 147 Section 144 Section 142(1)Section 139(1)

Issues it is cited on

section 221 section 250(6)national faceless assessment centre unexplained money service of notice section 144b appeal before the tribunal section 80p faceless assessment condonation of delay section 139(1)section 148

Judgments citing PCIT v. Premkumar Arjundas Luthra

Guruvayur Co-Operative Urban Bank Limited, Thrissur vs. DCIT Circle 1(1)& Tps, Thrissur

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

ITA 331/COCH/2025[2018-19]Status: DisposedITAT Cochin06 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri P.L. Porinju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 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 Guruvayur Co-op. Urban Bank Ltd. 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. 8. Since identical issues and facts…

Guruvayur Co-Operative Urban Bank Limited, Thrissur vs. DCIT Circle 1(1)& Tps, Thrissur

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

ITA 330/COCH/2025[2014-15]Status: DisposedITAT Cochin06 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri P.L. Porinju, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 250(6)

Powerrich Enigineering Company, Malappuram vs. ITO, Ward 1 & Tps, Tirur

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

ITA 477/COCH/2025[2018-19]Status: DisposedITAT Cochin31 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Powerrich Engineering Company, .......... Appellant Mala House, Door No.21, Near Irikulam Madrasa, Kanntipadi B.O., Vengara, Malappuram. [Pan: Aaofp 4129 P] Vs. Assessing Officer .......... Respondent Tariff Bazar, Town Hadd Road, Tirur, Malappuram.

For Appellant: Ms. Preetha R Shenoy, CAFor Respondent: Smt. Leena Lal, Sr. DR

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2018-19 Powerrich Engineering Company, .......... Appellant Mala House, Door No.21, Near Irikulam Madrasa, Kanntipadi B.O., Vengara, Malappuram. [PAN: AAOFP 4129 P] vs. Assessing Officer .......... Respondent Tariff Bazar, Town Hadd Road, Tirur, Malappuram. Appellant by: Ms. Preetha R Shenoy, CA Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Centre, Delhi [CIT…

Jayakumaran Pillai Govindapillai, Kollam vs. Income Tax Officer, Kollam

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

ITA 463/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Jayakumaran Pillai Govindapillai .......... Appellant Arya Bhawan, Kuttikkadu, Kadakkal, Kottarakkara, Kollam, Kerala [Pan: Amdpp 2014 J] Vs. Ito, Ward-1, Kollam .......... Respondent

For Appellant: Smt. Divya Ravindran, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR

Section 139(1)Section 147Section 148Section 250(6)

…ion of law that the CIT(A), even while disposing of the appeal ex-parte, 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, I am of the considered view that the matter requires to be remanded to 3 Jayakumaran Pillai Govindapillai the file of the CIT(A) with a direction to dispose of the appeal denovo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, appeal filed by the…

Sariga Chicken Centre and Cold Storage, Piravom vs. Income Tax Officer, Thodupuzha

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

ITA 431/COCH/2025[2018-19]Status: DisposedITAT Cochin31 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Sariga Chicken Centre & Cold Storage, .......... Appellant V/567, Piravom (Po), Muvattupuzha, Ernakulam, [Pan: Acifs 8065 M] Vs. Ito, Ward-1, Thodupuzha .......... Respondent Appellant By: Shri Anil Kumar P J, Advocate Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Anil Kumar P J, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR

Section 147Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2018-19 Sariga Chicken Centre & Cold Storage, .......... Appellant V/567, Piravom (PO), Muvattupuzha, Ernakulam, [PAN: ACIFS 8065 M] vs. ITO, Ward-1, Thodupuzha .......... Respondent Appellant by: Shri Anil Kumar P J, Advocate Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 31.07.2025 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 24.03.2025 for Assessment Year (AY) 2018-19. 2. Brief…

Essar Fruits Agencies, Perumbavoor vs. Income Tax Officer, Aluva

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

ITA 427/COCH/2025[2018-19]Status: DisposedITAT Cochin31 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2018-19 Essar Fruits Agencies .......... Appellant Toms Park, Opp. Federal Bank, A.M. Road Perumbavoor 683542 [Pan: Aaffe0341K] Vs. The Income Tax Officer, Aluva .......... Respondent Appellant By: Shri Paulson K.P. Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Paulson K.P. CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 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 sta…

Canossa Society, Kollam vs. ITO (Exemption Ward), Kollam

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

ITA 422/COCH/2025[2023-24]Status: DisposedITAT Cochin31 Jul 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2023-24 Canossa Society, .......... Appellant Maruthurkulangara, Alumkadavu, Karunagappally, Kollam, Kerala. [Pan: Aafac 0059 D] Vs. Ito (Nfac), 3Rd Floor, .......... Respondent Kendriya Bhavan, Kakkanad, Kochi Appellant By: Shri Ivan Joseph, Ca Respondent By: Smt. Leena Lal, Sr.Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Ivan Joseph, CAFor Respondent: Smt. Leena Lal, Sr.DR

Section 11Section 143(1)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2023-24 Canossa Society, .......... Appellant Maruthurkulangara, Alumkadavu, Karunagappally, Kollam, Kerala. [PAN: AAFAC 0059 D] vs. ITO (NFAC), 3rd Floor, .......... Respondent Kendriya Bhavan, Kakkanad, Kochi Appellant by: Shri Ivan Joseph, CA Respondent by: Smt. Leena Lal, Sr.DR Date of Hearing: 13.06.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the ADDL/JCIT (A), Mysore [CIT(A)] dated 14.03.2025 for Assessment Year (AY) 2023-24. 2. Brief…

Lotus Destinations Private Limited, Kcohi vs. DCIT Corporate Cir 1(1), Kochi

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

ITA 413/COCH/2025[2017-18]Status: DisposedITAT Cochin31 Jul 2025AY 2017-18

Bench: the CIT(A), who vide the impugned order dismissed the appeal for non-prosecution.

For Appellant: Shri P. Sanjay, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

…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 is allowed for sta…

Rejis Joseph, Ernakulam vs. ITO, Ward 3, Aluva

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

ITA 390/COCH/2025[2011-12]Status: DisposedITAT Cochin31 Jul 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Rejis Joseph .......... Appellant Mookath House, Kottuvally, Koonamavu, Ernakulam. [Pan: Akcpr 3437 J] Vs. Ito, Ward-3, Aluva .......... Respondent

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. DR

Section 10(37)Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2011-12 Rejis Joseph .......... Appellant Mookath House, Kottuvally, Koonamavu, Ernakulam. [PAN: AKCPR 3437 J] vs. ITO, Ward-3, Aluva .......... Respondent Appellant by: Smt. Parvathy Ammal, CA Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the ADDL/JCIT(A)-3, Kolkata [CIT(A)] dated 20.03.2025 for Assessment Year (AY) 2011-12. 2. Brief facts of the case are that assessee is an indiv…

Kannankulam Poulose Johny, Thrissur vs. ITO, Ward 1(1), Thrissur

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

ITA 380/COCH/2025[2017-18]Status: DisposedITAT Cochin31 Jul 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Kannankulam Poulose Johny, .......... Appellant Kannankulam House, Poovanchira Pananchery, Thrissur-680 652 [Pan: Acfpj 2655 M] Vs. Ito, Ward-1(1), Thrissur .......... Respondent

For Appellant: Shri K.P. Johny, CAFor Respondent: Smt. Leena Lal, Sr. DR

Section 133(6)Section 142(1)Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Kannankulam Poulose Johny, .......... Appellant Kannankulam House, Poovanchira Pananchery, Thrissur-680 652 [PAN: ACFPJ 2655 M] vs. ITO, Ward-1(1), Thrissur .......... Respondent Appellant by: Shri K.P. Johny, CA Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 31.07.2025 O R D E R This appeal filed by the assessee is directed against the order of the ADDL/JCIT (A)-2, Guwahati [CIT(A)] dated 26.03.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case…

Kerala Motor Transport Workers Welfare Fund Board, Kollam vs. Deputy Commissioner of Income Tax (E), Thiruvananthapuram

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

ITA 354/COCH/2025[2012-13]Status: DisposedITAT Cochin31 Jul 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2012-13 Kerala Motor Transport Workers .......... Appellant Welfare Fund Board Jayam Building, Kollam Bazar, Kollam 691001 [Pan: Aaatk1714D] Vs. The Income Tax Officer (Exemption), Kollam .......... Respondent Appellant By: Shri Rjeev R., Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Rjeev R., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 10Section 143(3)Section 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 3 Kerala Motor Transport Workers Welfare Fund Board 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 resul…

The Kangazha Service Co Operative Bank Limited, Kangazha vs. Income Tax Officer Ward 2 Thiruvalla, Thiruvalla

In the result, the appeal filed by the assessee is partly allowed

ITA 414/COCH/2025[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2018-19 Kangazha Service Co-Op. Bank Ltd. .......... Appellant Kangazha P.O., Kottayam 686541 [Pan: Aadat7325H] Vs. The Income Tax Officer, Wd-2, Thiruvalla .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 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 03.10.2023 For Assessment Year (Ay) 2018-19. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of 2 Kangazha Service Co-Op. Bank Ltd. Income For Ay 2018-19 Was Filed On 26.09.2018 Declaring Nil Income After Claiming Deduction U/S. 80P Of The Income Tax Act, 1961 (The Act) Of Rs. 1,49,79,478/-. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-2, Thiruvalla (Hereinafter Called "The Ao") Vide Order Dated 23.03.2021 Passed U/S. 143(3) R.W.S. 143(3A) & 143(3B) Of The Act At A Total Income Of Rs. 1,49,70,478/-. While Doing So, The Ao Denied Deduction U/S. 80P By Holding That The Appellant Society Is Engaged In Activities Other Than The Activities For Which It Was Formed.

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 154Section 250(6)Section 80P

…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. 4 Kangazha Service Co-op. Bank Ltd. 8. In the result, the appeal fil…

Neerikode Service Co-Operative Bank Ltd, Alangad vs. ITO, Ward-3, Aluva

In the result, appeal filed by the assessee is partly allowed

ITA 70/COCH/2025[2020-21]Status: DisposedITAT Cochin30 Jun 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2020-21 Neerikode Service Cooperative Bank Ltd .......... Appellant Neericode P.O., Alangad, Kerala. Pan: Aabat2626H Vs. Income Tax Officer .......... Respondent Ward-3, Aluva.

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 250(6)Section 37Section 68Section 69Section 80P

…1 Neerikode Service Coop Bank Ltd vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM Assessment Year:2020-21 Neerikode Service Cooperative Bank Ltd .......... Appellant Neericode P.O., Alangad, Kerala. PAN: AABAT2626H vs. Income Tax Officer .......... Respondent Ward-3, Aluva. Appellant by: Shri Arun Raj S, Advocate Respondent by: Sri Suresh Sivanandan, CIT-DR Date of Hearing: 03.06.2025 Date of Pronouncement: 30.06.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Inco…

Thiruvalla Service Cooperative Bank Ltd, Thiruvalla vs. ITO, Ward 2, Thiruvalla

In the result, we dismiss these I

ITA 250/COCH/2025[2021-22]Status: DisposedITAT Cochin30 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2021-22 Thiruvalla Service Cooperative Bank Ltd .......... Appellant No. 1307, Kavumbhagam, Thiruvalla P.O, Kerala – 689102. Pan:Aacat9668A

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 250(6)Section 80PSection 80P(2)(d)

…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 a direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 7. In the ordinary course, we could have remitted the matter back to th…

Chudukadu Parambu Muhammed Sali, Kozhikode vs. ITO, Ward 1(3), Kozhikode

In the result, appeal of the assessee stands partly allowed

ITA 150/COCH/2025[2018-19]Status: DisposedITAT Cochin30 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year:2018-19 Mr. Chudukadu Parambu Muhammed Sali .......... Appellant Puthiyathoppu Thoduka, Francis Road, Kallai Post, Kozhikode District, Kerala-673003. Pan: Bycpp4655F Vs. The Income Tax Officer .......... Respondent Ward-1(3), Kozhikode. Appellant By: Shri Rafeek Kottackal, Advocate Respondent By: Smt. Leena Lal, Sr. D.R.

For Appellant: Shri Rafeek Kottackal, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 147Section 148Section 250(6)

…posing of the appeal exparte, is duty bound to dispose of the appeal on 4 Chudukadu Parambu Muhammed Sali vs. ITO 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. In the result, appeal of the assessee stands partly allowed. Orde…

Kallumala Agricultural Cooperative Bank Ltd No Hw 14, Alappuzha vs. ITO, Ward 2, Thiruvalla

In the result, appeal filed by the assessee is partly allowed

ITA 119/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

…the appeal exparte, is duty bound to dispose of the appeal on Kallumala Agricultural Cooperative Bank Ltd vs. ITO 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 a direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 11. In the result, appeal filed by the assessee is partly allowed. 12.…

Kallumala Agricultural Cooperative Bank Ltd No Hw 14, Alappuzha vs. ITO, Ward 2, Thiruvalla

In the result, appeal filed by the assessee is partly allowed

ITA 118/COCH/2025[2013-14]Status: DisposedITAT Cochin30 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

Ambalappuzha Service Co-Operative Society Ltd, Ambalappuzha vs. ITO, Ward -2, Alappuzha

In the result, the appeal filed by the assessee stands partly allowed the and stay application stands dismissed

ITA 373/COCH/2025[2015-16]Status: DisposedITAT Cochin23 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 53/Coch/2025 Assessment Year: 2015-16 Ambalapuzha Service Co-Op. Bank Ltd. .......... Appellant Kakkazham, Vandanam, Alappuzha 688005 [Pan: Aacak0787F] Vs. The Income Tax Officer. Ward-2, Alappuzha .......... Respondent Appellant By: Shri Suresh Kumar Varma, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.05.2025 Date Of Pronouncement: 23.06.2025

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 147Section 148Section 41(1)Section 68Section 69ASection 80ASection 80A(5)Section 80P

…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. Ground Nos. 2 to 5 of the appeal are allowed. 9. Since the appeal is…

Kachayi Makkool Shakkiruddeen, Kannur vs. ITO, Ward 4, Kannur

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

ITA 334/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Kachayi Makkool Shakkiruddeen .......... Appellant Aysha Veneers, Industrial Development Plot P.O. Parassinikkadavi, Andoor, Kannur 670565 [Pan: Awgps7877E] Vs. The Income Tax Officer, Ward-4, Kannur .......... Respondent Appellant By: Shri Sreehari A.C., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 26.05.2025 Date Of Pronouncement: 23.06.2025

For Appellant: Shri Sreehari A.C., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 145ASection 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, 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. 3 Kachayi Makkool Shakkiruddeen 6. In the result, the appeal filed by…

Foundation for Advanced & Creative Education, Bengaluru vs. Income Tax Officer (Exemptions) Ward-1, Bengaluru

In the result, appeal of the assessee stands allowed for statistical purposes

ITA 833/BANG/2025[2017-18]Status: DisposedITAT Bangalore19 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2017-18

For Appellant: NoneFor Respondent: Sri Balusamy N, D.R

Section 250

…ITA No.833/Bang/2025 Foundation for Advanced & Creative Education, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2017-18 Foundation for Advanced & Creative Education 298, 100 Fee Ring Road ITO (Exemptions) Banashankari 3rd Stage Vs. Ward 1 Bengaluru 560 085 Bengaluru PAN NO : AAATF0911D APPELLANT RESPONDENT Appellant by : None Respondent by : Sri Balusamy N, D.R. Date of Hearing : 18.06.2025 Date of Pronouncement : 19.06.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBE…