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

Mansor Foods India Private Limited, Cochin vs. Income Tax Officer, Corporate Ward 1(1), Kochi

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

ITA 996/COCH/2024[2022-23]Status: DisposedITAT Cochin19 Feb 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Mansor Foods India Pvt. Ltd. .......... Appellant Door O. 43/3310A, Thammanam Puthiya Road , Kailas Nagar, Kochi 682025 [Pan: Aakcm7705M] Vs. The Income Tax Officer .......... Respondent Corporate Ward 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: 2022-23 Mansor Foods India Pvt. Ltd. .......... Appellant Door o. 43/3310A, Thammanam Puthiya Road , Kailas Nagar, Kochi 682025 [PAN: AAKCM7705M] vs. The Income Tax Officer .......... Respondent Corporate Ward 1(1), Kochi Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 05.02.2025 Date of Pronouncement: 19.02.2025 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 03.10.2024 fo…

Sivaramapillai Anilkumar, Kollam vs. ITO, W-1(3), Trivandrum

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

ITA 893/COCH/2024[2018-19]Status: DisposedITAT Cochin19 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Sivaramanpillai Anilkumar .......... Appellant A.S. Communications, Chathannoor Kollam 691572 [Pan: Agrpa1890K] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Trivandurm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 194HSection 250(6)Section 40Section 43BSection 44A

…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. Ordered accordingly. 8. In the result, the appeal filed by the assessee…

Puthiyarambath Balakrishnan, Kozhikode vs. ITO, Ward 1(1), Kozhikode

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

ITA 861/COCH/2024[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Puthiyarambath Balakrishnan .......... Appellant "Achutham", Pilakkatt, Parambra Kottooli, Kozhikode 673016 [Pan: Aggpb2229J] Vs. The Income Tax Officer .......... Respondent Ward - 1(1), Kozhikode

For Appellant: Shri Rishal K., AdvocateFor 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 Puthiyarambath Balakrishnan 10. In the result, the appeal filed by…

Plant Lipids (P) Ltd, Kolenchery vs. DCIT, Corporate Circle-2(1), Kochi

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

ITA 797/COCH/2024[2016-17]Status: DisposedITAT Cochin19 Feb 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2016-17 Plant Lipids (P) Ltd. .......... Appellant Kadayiruppu P.O., Kolenchery Ernakulam 682311 [Pan: Aabcp6061C] Vs. Dcit, Corporate Circle - 2(1) .......... Respondent C.R. Building, I.S. Press Road, Kochi 682018

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 148Section 14ASection 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 Plant Lipids (P) Ltd. 9. In the result, the appeal filed by the as…

Sib Staff Credit Society Ltd No.731, Thrissur vs. ITO, Ward 2(1), Thrissur

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

ITA 796/COCH/2024[2020-21]Status: DisposedITAT Cochin19 Feb 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2020-21 Sib Staff Credit Society Ltd. .......... Appellant Sib House, T.B. Road Mission Quarterss, Thrissur 680001 [Pan: Aafas7620E] Vs. The Income Tax Officer .......... Respondent Ward - 2(1), Thrissur Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.01.2025 Date Of Pronouncement: 19.02.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250(6)Section 80PSection 80P(2)(a)

…while disposing of the appeal 3 SIB Staff Credit Society Ltd. 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…

Shanavas Hassan, Muvattupuzha vs. Assistant Commissioner of Income Tax, Circle I, Aluva

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

ITA 281/COCH/2024[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 Shanavas Hassan .......... Appellant Pp-Ii-556, Proprietor, Goldwood Golden Valley, Pezhakkappilly P.O. Muvattupuzha 686673 [Pan: Aciph9662B] Vs. Asst. Commissioner Of Income Tax .......... Respondent Ward - 1 & Tps, Aluva Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.01.2025 Date Of Pronouncement: 19.02.2025

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 AND SHRI KESHAV DUBEY, JM Assessment Year: 2017-18 Shanavas Hassan .......... Appellant PP-II-556, Proprietor, Goldwood Golden Valley, Pezhakkappilly P.O. Muvattupuzha 686673 [PAN: ACIPH9662B] vs. Asst. Commissioner of Income Tax .......... Respondent Ward - 1 & TPS, Aluva Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 27.01.2025 Date of Pronouncement: 19.02.2025 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…

Prabheesh Nair, Kozhikode vs. ITO, Ward 1(3), Kozhikode

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

ITA 1003/COCH/2024[2017-18]Status: DisposedITAT Cochin19 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Prabheesh Nair .......... Appellant 27/1421 Drisya: Govindapuram P.O. Calicut 673016 [Pan: Amqpp9364A] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Kozhikode

For Appellant: Shri Rishal K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 144Section 250(6)Section 69

…he 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 3 Prabheesh Nair 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. Ordered accordingly. 6. In the result, the appeal filed by the assessee…

Nilambur Taluk Co-Operative Employees Co-Operative Society, Malappuram vs. ITO, Ward 2, Tirur

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

ITA 1002/COCH/2024[2020-21]Status: DisposedITAT Cochin19 Feb 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Nilambur Taluk Co-Op. Employees .......... Appellant Co-Operative Society Chandakumu Post, Nilambur 679329 [Pan: Aafat0457N] Vs. The Income Tax Officer .......... Respondent Ward - 2, Tirur

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250(6)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2020-21 Nilambur Taluk Co-op. Employees .......... Appellant Co-operative Society Chandakumu Post, Nilambur 679329 [PAN: AAFAT0457N] vs. The Income Tax Officer .......... Respondent Ward - 2, Tirur Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 05.02.2025 Date of Pronouncement: 19.02.2025 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 31.05.2024 for Assessment Year (AY) 2…

Sree Dharma Paripalana Yogam, Palluruthy, Ernakulam vs. Income Tax Officer, Ernakulam

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

ITA 11/COCH/2025[2019-20]Status: DisposedITAT Cochin14 Feb 2025AY 2019-20

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Anil Kumar P.J., AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 115BSection 139(1)Section 147Section 148

…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, 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 being heard to the assessee. 6. In the result, the appeal filed by the assessee is allowed for…

Meat Products of India Limited, Edayar vs. DCIT Corporate Cir 1(1), Kochi

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

ITA 676/COCH/2024[2018-19]Status: DisposedITAT Cochin11 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2018-19 Meat Products Of India Ltd. .......... Appellant Edayar, Koothattukulam Ernakulam 686662 [Pan: Aabcm6587A] Vs. Dy. Commissioner Of Income Tax .......... Respondent Corporate Circle 1(1), Kochi Appellant By: ------- None ------- Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement: 11.02.2025

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-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 3 Meat Products of India Ltd. novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeal filed by…

Tata Automobiles, Thrissur vs. Income Tax Officer, Thrissur

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

ITA 1127/COCH/2024[2017-18]Status: DisposedITAT Cochin11 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: --- None---For Respondent: Smt.Leena Lal, Senior AR

…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, 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 being heard to the assessee. 6. In the result, the appeal filed by the assessee is allowed for…

August Cinema, Trivandrum vs. ACIT, Circle-1, Trivandrum

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

ITA 111/COCH/2024[AY 2012-2013]Status: DisposedITAT Cochin11 Feb 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2012-13 August Cinema (India) Pvt. Ltd. .......... Appellant Tc 26/322(3), Raj Sadan, Secretariat Ward Nr. Acv Statue, Trivandrum 6965001 [Pan: Aaica7365B] Vs. Asst. Commissioner Of Income Tax .......... Respondent Circle- 1(1), Trivandrum Appellant By: Shri Aravind Nair, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 09.01.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri Aravind Nair, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 40Section 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 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 3 August Cinema (India) Pvt. Ltd. the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeal filed…

India Gateway Terminal Private Limited, Ictt, Vallarpadam vs. The Joint Commissioner of Income Tax (OSD), Circle 1(2), Kochi

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

ITA 546/COCH/2023[2009-10]Status: DisposedITAT Cochin11 Feb 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

…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 appeals de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeals filed by the assessee are allowed for…

India Gateway Terminal Private Limited, Ictt, Vallarpadam vs. The Assistant Commissioner of Income Tax, Circle 1(2), Kochi

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

ITA 545/COCH/2023[2007-08]Status: DisposedITAT Cochin11 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Ms. Remya S. Menon, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 14ASection 195Section 40

…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 appeals de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeals filed by the assessee are allowed for…

Muhammed Ramsi Malika Kunhithan, Kozhikode vs. ITO, Ward 1(2), Kozhikode

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

ITA 889/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Muhammed Ramsi Malika Kunhihan .......... Appellant Baithul Ummer, Fransics Road, Kallai, Kozhikode 673003 [Pan: Bmqpk8647E] Vs. The Income Tax Officer .......... Respondent Ward - 1(2), Kozhikode

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 133(6)Section 139(1)Section 142(1)Section 144Section 250(6)Section 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 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. 8. In the result, the appeal filed by the assessee is allowed for stati…

Black and White Paints, Kuttiady vs. ITO Ward 2(2), Kozhikode

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

ITA 636/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Black & White Paints .......... Appellant Kpii 122 A4, Ac Complex, Wayanad Road Kuttiady, Kozhikode 673508 [Pan: Aalfb7402L] Vs. The Income Tax Officer .......... Respondent Ward - 2(2), Kozhikode Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.02.2025 Date Of Pronouncement: 10.02.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142Section 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 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. 7. In the result, the appeal filed by the assessee is allowed for stati…

Sowmya Praveen, Thrissur vs. Circle 2 1 Thrissur, Thrissur

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

ITA 625/COCH/2024[2017-18]Status: DisposedITAT Cochin04 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Sowmya Praveen .......... Appellant Prasunnam, Srk Asram Lane Punkunnam, Thrissur 680002 [Pan: Alapa8650P] Vs. Asst. Commissioner Of Income Tax .......... Respondent Circle - 2(1), Thrissur Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 21.01.2025 Date Of Pronouncement: 04.02.2025

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

…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 Sowmya Praveen 6. In the result, the appeal filed by the assessee…

Baneesh, Malappuram vs. ITO, Ward 2, Tirur

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

ITA 863/COCH/2024[2020-21]Status: DisposedITAT Cochin29 Jan 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2020-21 Baneesh .......... Appellant Kolagarayil, Ayilakkad Polpakara, Malappuram 679576 [Pan: Aaspe8854C] Vs. The Income Tax Officer .......... Respondent Ward - 2, Tirur Appellant By: Shri Shivadas Chettoor, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 19.12.2024 Date Of Pronouncement: 29.01.2025 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 03.08.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Return Of Income For Ay 2020-21 On 16.03.2021 Declaring Total Income Of Rs. 11,00,030/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward – 2

For Appellant: Shri Shivadas Chettoor, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)

…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 3 Baneesh 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 allow…

Sebastian Asha Cheerakuzhy Nursery, Nilambur vs. I.T.O, Ward-2, Tirur

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

ITA 580/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Sebastian Asha .......... Appellant Cheerakuzhy Nursery R.S. Road, Nilambur 679513 [Pan: Azwpa2731K] Vs. The Income Tax Officer .......... Respondent Ward -2, Tirur Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.12.2024 Date Of Pronouncement: 29.01.2025 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 29.04.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Filed Her Return Of Income For Ay 2017-18 On 30.03.2018 Declaring Total Income Of Rs. 69,630/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward -2

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

…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 3 Sebastian Asha 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 i…

Parukutty Amma Bharghavi Amma Velu Pillai, Thiruvanthapuram vs. ITO, Ward-2(5), Thiruvanathapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed as infructuous

ITA 387/COCH/2024[2017-2018]Status: DisposedITAT Cochin29 Jan 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sano. 66/Coch/2024 Assessment Year: 2017-18 Parukutty Amma Bharghavi Amma Velu Pillai .......... Appellant S-42, P.T.P. Nagar Thiruvananthapuram 695038 [Pan: Ailpp6922F] Vs. The Income Tax Officer - 2(5) .......... Respondent Aayakar Bhavan, 1St Floor Kowdiar P.O., Thiruvahanthapuram 695038

For Appellant: Ms. Varsha, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)

…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. Since the quantum appeal of the assessee is disposed of, the stay a…