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

Bindhumol Chandran Pillai Chandralayam, Alappuzha vs. Income Tax Officer, Ward 1 & Tps, Alappuzha

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

ITA 215/COCH/2025[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(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. 4 Bindhumol Chandran Pillai 8. In the result, the appeal filed by th…

Eram Technologies Private Limited, Trivandrum vs. ACIT, Circle 1(1), Trivandrum

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

ITA 946/COCH/2024[2016-17]Status: DisposedITAT Cochin16 May 2025AY 2016-17

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 946 /Coch/2024 Assessment Year: 2016-17 Eram Technologies Pvt. Ltd. .......... Appellant 28/2235(34) First Floor, Hera Chambers MG Road, Pazhavangadi, Trivandrum 695023 [PAN: AADCE6311L] vs. ACIT, Circle-1(1), Thiruvananthapuram .......... Respondent Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 14.05.2025 Date of Pronouncement: 16.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the…

Nadukandy Puthiyapurayil Rayaroth Shafeeque, Kannur vs. ITO, Ward 1 & Tps, Kannur

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

ITA 313/COCH/2025[2018-19]Status: DisposedITAT Cochin08 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 148A

…is duty bound to dispose of the appeal 3 ITA No.313/Coch/2025. Sri.Nadukandy Puthiyapurayil Rayaroth Shafeeque. on merits. Reliance in this regard can be placed on the decision of the Hon’ble Bombay High Court in the case of PCIT v. 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 a direction to dispose of the appeal de novo on merits after affording reasonable opportunity of being heard to the assessee. 7. In the result, the appeal filed by the assessee is allowed for s…

Roby Roopesh Poonattil, Kozhikode vs. ITO, Ward 1(3), Kozhikode

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

ITA 245/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Roby Roopesh Poonattil .......... Appellant Poonathil House, North Beypore, Kozhikode 673015 [Pan: Akhpr5461P] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Kozhikode

For Appellant: Shri P. Raghunathan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 221(1)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 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. 9. In the result, the appeal filed by the assessee is allowed for stati…

Yoosuf Valiya Parambath, Kannur vs. Income Tax Officer Ward 1 and Tps, Kannur

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

ITA 811/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Yoosuf Valiya Parambath .......... Appellant Valiya Parambath House, Palathai Panoor, Kadavathur, Kannur 670676 [Pan: Apkpv6497B] Vs. The Income Tax Officer .......... Respondent Ward - 1 & Tps, Kannur Appellant By: Shri Narendra Sharma, Advocate Respondent By: Shri Omanakuttan, Sr. Dr Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Omanakuttan, Sr. DR
Section 139(1)Section 142(1)Section 143Section 148Section 250(6)Section 69A

…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. 3 Yoosuf Valiya Parambath 5. In the result, the appeal filed by the…

Jeevan Telecasting Corporation Limited, Kochi vs. Joint Commissioner of Income Tax TDS Circle Kochi, Kochi

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

ITA 809/COCH/2024[2019-20]Status: DisposedITAT Cochin29 Apr 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2019-20 Jeevan Telecasting Corporation Ltd. .......... Appellant 32/2401 B Rashtradeepia Building Palarivttom, Kochi 682025 [Pan: Aaacj8267F] Vs. Jt. Commissioner Of Income Tax .......... Respondent Tds Circle, Kochi Appellant By: Shri Prashanth Srinivas, Ca Respondent By: Shri Omanakuttan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Prashanth Srinivas, CAFor Respondent: Shri Omanakuttan, Sr. D.R
Section 250(6)Section 271CSection 274

…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. 3 Jeevan Telecasting Corporation Ltd. 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 f…

Liju Jose, Kottayam vs. Income Tax Officer Ward 5 Kottayam, Kottayam

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

ITA 175/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Prasanth Srinivas, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 69

…tion 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 v. 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 being heard to the assessee. 3 ITA No.175/Coch/2025. Sri.Liju Jose. 7. In the result, the app…

Shahnavas Pariyangadu Muhammed, Palakkad vs. ITO, Ward 2, Palakkad

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

ITA 207/COCH/2025[2014-15]Status: DisposedITAT Cochin08 Apr 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Shahnavas Pariyangadu Muhammed .......... Appellant 1/10, Subi Villa, Pazhabalacode Alathur, Palakkad 678544 [Pan: Biaps8360Q] Vs. The Income Tax Officer, Ward - 2, Palakkad .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 26.03.2025 Date Of Pronouncement: 08.04.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30.10.2024 For Assessment Year (Ay) 2014-15. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Had Not Filed Regular Return Of Income U/S. 139(1) Of The Income Tax Act, 1961 (The Act) For Ay 2014-15. However, As Per The Information Received Through Multiyear Nms Cases In Aims Module The Ao Found That The Assessee Was Involved In Certain Financial Transactions During Fy 2013-14. Therefore The Ao Issued Notice U/S. 148 Of The Act On 29.03.2021. In Response To The Notice, The Assessee Filed

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2014-15 Shahnavas Pariyangadu Muhammed .......... Appellant 1/10, Subi Villa, Pazhabalacode Alathur, Palakkad 678544 [PAN: BIAPS8360Q] vs. The Income Tax Officer, Ward - 2, Palakkad .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.03.2025 Date of Pronouncement: 08.04.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.10.2024 for Assessment Year (AY)…

Shaji Ayyapan, Ernakulam vs. ITO Corporate Ward-2(2), Kochi

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

ITA 645/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Apr 2025AY 2015-16

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Ms.Krishna K, AdvocataeFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 2(22)(e)Section 250

…tion 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 v. 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 being heard to the assessee. 8. In the result, the appeal filed by the assessee is allowed for…

Vasudeva Narasimaiah, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

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

ITA 200/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Mar 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2017-18

For Appellant: Smt. Rama P.V., AdvocateFor Respondent: Shri Subramanian S., JCIT(DR)(ITAT), Bengaluru

…ing was actually served upon the assessee. It is also settled position of law that the ld. CIT(Appeals) has no power to decide the appeal without dealing with the merits of the case as held by the Hon’ble Bombay High Court in the case of Prem Kumar Arujan Das 279 CTR 614(Bom). Therefore, we are of the view that the matter requires fresh consideration at the end of the CIT(Appeals) and hence we restore the present matter to the file of the ld. CIT(Appeals) for examining it afresh. Needless to mention that the ld. CIT(Appeals) would grant meaningful opportunity to the assessee before passing any order. 5. In the re…

The Mynagappally Service Co-Operative Bank Limited, Kollam vs. The Departmental Representative, Kochi

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

ITA 800/COCH/2024[2020-21]Status: DisposedITAT Cochin18 Mar 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2020-21 Mynagappally Service Co-Op. Bank Ltd. .......... Appellant Mynagappally, Kunnathoor, Kollam 690519 [Pan: Aagat3750M] Vs. The Income Tax Officer .......... Respondent Kollam Appellant By: Shri R. Krishnan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 19.02.2025 Date Of Pronouncement: 18.03.2025

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 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 3 Mynagappally Service Co-op. Bank Ltd. 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…

Safeena Wahab, Kerala vs. Income Tax Officer Ward-3, Aluva, Kerala

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

ITA 400/COCH/2024[2016-17]Status: DisposedITAT Cochin18 Mar 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2016-17 Safeena Wahab .......... Appellant Manaf Manzil, Thottakkattukara P.O. Opp. Holy Ghose Convent Road, Aluva 6831 [Pan: Acmpw0121G] Vs. The Income Tax Officer .......... Respondent Ward - 3, Aluva Appellant By: Shri Somil Agarwal, Advocate Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 28.02.2025 Date Of Pronouncement: 18.03.2025

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM Assessment Year: 2016-17 Safeena Wahab .......... Appellant Manaf Manzil, Thottakkattukara P.O. Opp. Holy Ghose Convent Road, Aluva 6831 [PAN: ACMPW0121G] vs. The Income Tax Officer .......... Respondent Ward - 3, Aluva Appellant by: Shri Somil Agarwal, Advocate Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 28.02.2025 Date of Pronouncement: 18.03.2025 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,…

Sivan Chandran, Palakkad vs. The ITO Ward 5, Palakkad

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

ITA 172/COCH/2023[2017-18]Status: DisposedITAT Cochin11 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Sivan Chandran .......... Appellant Panniperunthala, Kuttippallam P.O. Chittur, Palakkad 678014 [Pan: Ajzpc2703J] Vs. The Income Tax Officer, Ward-5 .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678014

For Appellant: Shri C. Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144Section 69

…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 3 Sivan Chandran 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…

Gunavantraya, Gulbarga vs. Income Tax Officer, Ward-1 & Tps, Gulbarga

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

ITA 1866/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Mar 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Ms. Lakshmi, A.RFor Respondent: Sri Venkatesh V., D.R
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…traya, Gulbarga Page 6 of 6 determination followed by a detailed discussion/ reason for decision before passing the Order. 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 and considering the prayer of the ld. A.R. of the assessee, we are of the considered opinion that the matter requires to be remanded back to the file of ld. CIT(A)/NFAC with the direction to dispose the appeal denovo on merits as per the law after affording reasonable opportunity of being heard…

Rasily Thenammackal Kunjupilla, Kottayam vs. Income Tax Officer Ward 1, Kottayam

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

ITA 77/COCH/2025[2021-2022]Status: DisposedITAT Cochin24 Feb 2025AY 2021-2022

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2021-22 Rasily Thenammackal Kunjupilla .......... Appellant Thenammackal House, Kanjirappally 686507 [Pan: Aehpk6306C] Vs. The Income Tax Officer, Ward-1 .......... Respondent Sastri Road, Kottayam 686001

For Appellant: Shri Prasanth Srinivas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250(6)Section 69A

…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 Rasily Thenammackal Kunjupilla 6. In the result, the appeal filed by…

Identity Infrastructures Twin Towers, Maradu, Ernakulam vs. DCIT Corporate Cir 1(1), Kochi

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

ITA 108/COCH/2025[2017-18]Status: DisposedITAT Cochin24 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Identity Infrastructures Twin Towers .......... Appellant Xi/612 Adjacent To Crowne Plaza Kundannoor, Maradu, Kochi 682304 [Pan: Aaffi7257N] Vs. Dy. Commissioner Of Income Tax .......... Respondent Corporate Circle - 1(1), Kochi

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Identity Infrastructures Twin Towers .......... Appellant XI/612 Adjacent To Crowne Plaza Kundannoor, Maradu, Kochi 682304 [PAN: AAFFI7257N] vs. Dy. Commissioner of Income Tax .......... Respondent Corporate Circle - 1(1), Kochi Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 11.02.2025 Date of Pronouncement: 24.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] date…

Kuthanur Service Co-Operative Bank Limited, Kuthanur, Palakkad vs. Income Tax Officer, Ward 1, Palakkad

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

ITA 974/COCH/2024[2014-15]Status: DisposedITAT Cochin21 Feb 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kuthanur Service Co-Op. Bank Ltd. .......... Appellant Kuthanur, Palakkad 678621 [Pan: Aaaak1516G] Vs. The Income Tax Officer .......... Respondent Ward - 1, Palakkad

For Appellant: Ms. Dhanya G., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2014-15 Kuthanur Service Co-op. Bank Ltd. .......... Appellant Kuthanur, Palakkad 678621 [PAN: AAAAK1516G] vs. The Income Tax Officer .......... Respondent Ward - 1, Palakkad Appellant by: Ms. Dhanya G., CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 05.02.2025 Date of Pronouncement: 21.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.09.2024 for Assessment Year (AY) 2014-15. 2. Brief facts of…

Feroke Service Co-Operative Bank Limited, Kozhikode vs. ITO Ward 2(3), Kozhikode

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

ITA 725/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Feroke Service Co-Op. Bank Ltd. .......... Appellant 1, Cheruvannur, Feroke, Kozhikoe 673631 [Pan: Aaaaf2402N] Vs. The Income Tax Officer .......... Respondent Ward - 2(3), Kozhikode Appellant By: Shri Rishal K., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.02.2025 Date Of Pronouncement: 21.02.2025

For Appellant: Shri Rishal K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 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. 3 Feroke Service Co-op. Bank Ltd. 6. In the result, the appeal filed…

Janatha Trading Corporation, Alwaye vs. ITO, Ward 1 & Tps, Aluva

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

ITA 307/COCH/2024[2008-09]Status: DisposedITAT Cochin21 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2008-09 Janatha Trading Corporation .......... Appellant Xvii-541 Silver Castle Building Ernakulam Road, Aluva 683101 [Pan: Aabfj8978K] Vs. The Income Tax Officer .......... Respondent Ward - 1 & Tps, Aluva Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.02.2025 Date Of Pronouncement: 21.02.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 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 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, the appeal filed by the assessee is allowed for sta…

Shilpa Tekkayil, Kozhikode vs. ITO, Ward-1(4), Kozhikode

In the result, the appeal filed by the assessee is dismissed

ITA 1162/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Shilpa Tekkayil .......... Appellant Sreelakshmi, Kalathil, Thodi Mankavu Kozhikode 673007 [Pan: Ezaps9550N] Vs. The Income Tax Officer .......... Respondent Ward - 1(4), Kozhikode

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 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 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 Shilpa Tekkayil 8. In the result, the appeal filed by the assessee…