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

The Pazhambalacode Service Co-Operative Bank Limited No P 492, Palakkad vs. ITO, Ward 5, Palakkad

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

ITA 347/COCH/2024[A.Y 2011-12]Status: DisposedITAT Cochin29 Jan 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2011-12 The Pazhambalacode Service .......... Appellant Co-Op. Bank Ltd. Pazhambalacode P.O. Alathur Taluk, Palakkad 678544 [Pan: Aaaap4158K] Vs. The Income Tax Officer - 5 .......... Respondent Aayakar Bhavan, English Chruch Road Palakkad 670014

For Appellant: Shri Amaljith, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 144Section 148Section 80P

…g of the appeal exparte, is duty bound to dispose of the appeal on merits. 3 The Pazhambalacode Service Co-op. Bank Ltd. 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 stat…

Sudha Narayanankutty, Ernakulam vs. ITO, Non-Corp Ward 1(4), Kochi

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

ITA 126/COCH/2024[2016-17]Status: DisposedITAT Cochin29 Jan 2025AY 2016-17

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)

For Appellant: Shri Radesh Bhat, CAFor 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…

Cheeran Jose Shunson, Thrissur vs. Income Tax Officer, Guruvayoor

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

ITA 659/COCH/2023[2016-17]Status: DisposedITAT Cochin28 Jan 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2016-17 Cheeran Jose Shunson .......... Appellant Cheeran House, Kottapadi Thrissur 680505 [Pan: Dpaps4426C] Vs. The Income Tax Officer .......... Respondent Ward 1 & Tps, Guruvayoor, Thrissur Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.01.2025 Date Of Pronouncement: 28.01.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250(6)Section 50C

…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…

Dev Fuels(Mavungal Agencies)A, Kanhangad vs. ITO, Kasargod

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

ITA 707/COCH/2024[2014-15]Status: DisposedITAT Cochin22 Jan 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Dev Fuels (Mavungal Agencies) .......... Appellant Mavungal Anandashram, Main Road Kanhangad, Kasaragod 671531 [Pan: Aadfm9425E] Vs. The Income Tax Officer, Ward -2 .......... Respondent Aayakar Bhavan, Kasaragod Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 17.01.2025 Date Of Pronouncement: 22.01.2025

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2014-15 Dev Fuels (Mavungal Agencies) .......... Appellant Mavungal Anandashram, Main Road Kanhangad, Kasaragod 671531 [PAN: AADFM9425E] vs. The Income Tax Officer, Ward -2 .......... Respondent Aayakar Bhavan, Kasaragod Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 17.01.2025 Date of Pronouncement: 22.01.2025 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 30.11.2023 for Assessmen…

Thrissur House Construction Co-Op Society Ltd No. R 1107, Thrissur vs. Income Tax Officer, Ward-2(1), Thrissur

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

ITA 912/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Thrissur House Construction .......... Appellant Co-Op Society Ltd. East Fort, Thrissur 680005 [Pan: Aafat2514C] Vs. The Income Tax Officer .......... Respondent Ward - 2(1), Thrissur Appellant By: Shri Vipin K.K., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.01.2025 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 142(1)Section 144Section 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 3 Thrissur House Construction Co-op Society Ltd. 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, th…

Ahamed Kovval Haji, Kasaragod vs. ITO, Ward International Tax, Kozhikode

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

ITA 906/COCH/2024[2016-17]Status: DisposedITAT Cochin21 Jan 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2016-17 Ahamed Kovval Haji .......... Appellant Cp Ix/216, Kovval House, Chattanchal Thekkil Post, Kasaragod 671541 [Pan: Abnph9534L] Vs. The Income Tax Officer .......... Respondent Ward International Tax Kozhikode Appellant By: Shri Suresh Kumar, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.01.2025 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 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 3 Ahamed Kovval Haji 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 assesse…

Madathum Parambath Mohammed Iqbal, Kozhikode vs. ITO, Ward Int.Tax, Kozhikode

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

ITA 883/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Madathum Parambath Mohammed Iqbal .......... Appellant 5/2697, Malabar Hills, Cherootty Nagar Jafarkhan Colony, Kozhikode [Pan: Aibpm9282B] Vs. The Income Tax Officer .......... Respondent International Taxation Kozhikode Appellant By: Shri P.D. Ravi, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri P.D. Ravi, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 68

…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 Madathum Parambath Mohammed Iqbal 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. In the result, the appeal filed b…

Shaju Krishnan, Palakkad vs. ITO, Ward 1 & Tps, Palakkad

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

ITA 860/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Jan 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2018-19 Shaju Krishnan .......... Appellant Mangottukalam House Thenkurissi Post, Alathur Palakkad 678671 [Pan: Dxzpk6299G] Vs. The Income Tax Officer .......... Respondent Ward - 1 &Tps, Palakkad Appellant By: Shri Shivadas Chettoor, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 19.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Shivadas Chettoor, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 148Section 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 3 Shaju Krishnan position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeal filed by the assessee…

Kuthanur Service Co-Operative Bank Limited, Palakkad vs. ITO, Ward-1, Palakkad

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

ITA 677/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Jan 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2013-14 Kuthanur Service Co-Op. Bank Ltd. .......... Appellant Kuthanur P.O., Palakkad 678721 [Pan: Aaaak1516G] Vs. Income Tax Officer, Ward-1 .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678001

For Appellant: Ms. Dhanya G., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80

…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 Kuthanur Service Co-op. Bank Ltd. the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In the result, the appeal fil…

Edakkad Block Agricultural Improvement Co-Operative Society Limited, Kannur vs. ITO, Ward 1 and Tps, Kannur

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

ITA 668/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Edakkad Block Agricultural .......... Appellant Imporvement Co-Op. Society Ltd. Valiyannur, Varam, Kannur 670594 [Pan: Aaaae6967B] Vs. The Income Tax Officer .......... Respondent Ward 1 & Tps Aayakar Bhavan, Chovva P.O. Kannur 670006 Appellant By: Shri Jaikrishna, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 19.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Jaikrishna, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)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 3 Edakkad Block Agricultural Imporvement Co-op. Society Ltd. the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. In t…

Premalatha Korottoliprasantham, Calicut vs. Income Tax Officer, Wrd 1(2), Kozhikode

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

ITA 662/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Premalatha Korottoliprasantham .......... Appellant 1 Prasantham, Korotholi Puthiyangadi P.O. Calicut 673021 [Pan: Ancpk7154N] Vs. The Income Tax Officer .......... Respondent Ward - 1(2), Kozhikode Appellant By: Ms. Jinu, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 08.01.2025 Date Of Pronouncement: 21.01.2025

For Appellant: Ms. Jinu, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 142(1)Section 144Section 250(6)

…hile 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 3 Premalatha Korottoliprasantham 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…

Kunjeedu Pukla Sery, Malappuram vs. ITO, Ward 1 Tps, Tirur

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

ITA 322/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Kunjeedu Puklasery .......... Appellant Puklassery House, Ittikkal Ayyaya Road Ponmundam, Tirur 676106 [Pan: Agwpk8173C] Vs. The Income Tax Officer .......... Respondent Ward - 1 & Tps, Tirur Appellant By: Shri Surendranath Rao, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 19.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 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 Kunjeedu Puklasery 6. In the result, the appeal filed by the asses…

Sujatha Muniraju, Bangalore vs. Income Tax Officer, Ward-6(2)(5), Bangalore

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

ITA 1967/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 Jan 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Shri Abhay Kumar, CAFor Respondent: Ms. Neha Sahay, JCIT-DR

…that in this case, the Ld.CIT(A) has decided the matter ex-parte. It is settled position of law that the Ld.CIT(A) is duty bound to decide the matter on merits as held by Hon’ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra reported in 279 CTR 614. Further, it is observed that the assessee in this case is living in a remote area and has not proper legal assistance at that point of time, due to which the assessee has not been able to submit any evidences before the AO and therefore in the interest of justice, we remit this matter back to the file of AO for examining it afresh. We further cl…

Ithaca Estates Private Limited, Bangalore vs. Income Tax Officer, Ward-(3)(1)(4), Bangalore

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

ITA 1014/BANG/2024[2016-17]Status: DisposedITAT Bangalore13 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year: 2016-17

For Appellant: Sri Ganesh Raj, A.RFor Respondent: Ms. Nandini Das, D.R
Section 250(6)

…the case in terms of the provisions of section 250(6) of the Act. It is settled position of law that the ld. CIT(A) is duty bound to dispose the merits of the case as held by the Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra reported in 279 CTR 614 (Bom.). Therefore, considering the totality of the facts and circumstances of the case, we hereby restore this matter to the file of ld. CIT(A) for adjudicating afresh. Needless to say, that ld. CIT(A) will provide a meaningful opportunity to the assessee. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronou…

M/S. Prestige Avenues Limited, Hyd, Hyderabad vs. DCIT, Central Circle-VII, Hyderabad

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

ITA 741/HYD/2011[2006-07]Status: DisposedITAT Hyderabad06 Jan 2025AY 2006-07

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…

Medical College Employees Credit Co-Operative Society Limited No. 721, Trivandrum vs. ITO, WD-2(1), Trivandrum

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

ITA 465/COCH/2024[2020-21]Status: DisposedITAT Cochin30 Dec 2024AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2020-21 Medical College Employees Credit Co-Operative Society Ltd. Medical College P.O. Thiruvananthapuram 695011 [Pan: Aafam2291P] .......... Appellant Vs. Income Tax Officer Ward - 2(1), Thiruvananthapuram .......... Respondent

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144Section 68

…ppeal 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 3 Medical College Employees Credit Co-Operative Society 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 stati…

James Mathew, Kottayam vs. ITO, Ward-2, Kottayam

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

ITA 624/COCH/2024[2017-18]Status: DisposedITAT Cochin11 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 James Mathew Choorapoikayil, Koorali P.O. Elamgulam,Kottayam 686522 [Pan: Cjapm8714J] .......... Appellant Vs. The Income Tax Officer Ward – 2, Kottayam .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 142Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 James Mathew Choorapoikayil, Koorali P.O. Elamgulam,Kottayam 686522 [PAN: CJAPM8714J] .......... Appellant Vs. The Income Tax Officer Ward – 2, Kottayam .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 11.12.2024 Date of Pronouncement: 11.12.2024 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 31.03.2024 for Assessment Year (AY) 2017-18. 2. Brief facts…

Karimbil Abdul Jaleel Gurukkal, Kannur vs. ITO, Ward-3, Kannur

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

ITA 537/COCH/2024[2017-18]Status: DisposedITAT Cochin11 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Karimbil Abdul Jaleel Gurukkal Napakm Ayurvedic Pharmaceuticals Taliparamba, Kannur - 670141 [Pan: Adqpg8437J] .......... Appellant Vs. The Income Tax Officer Ward – 3, Kannur .......... Respondent

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Karimbil Abdul Jaleel Gurukkal NAPAKM Ayurvedic Pharmaceuticals Taliparamba, Kannur - 670141 [PAN: ADQPG8437J] .......... Appellant Vs. The Income Tax Officer Ward – 3, Kannur .......... Respondent Appellant by: Shri Arun Raj S., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 11.12.2024 Date of Pronouncement: 11.12.2024 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 29.03.2024 for Assessment Year…

St Johns Educational Society, Kollam vs. Assistant Commissioner of Income Tax, Circle, Kollam

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

ITA 471/COCH/2024[2017-2018]Status: DisposedITAT Cochin11 Dec 2024AY 2017-2018

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 St. Johns Educational Society Karuvelil Post, Kundra Kollam 691001 [Pan: Aaqas6300N] .......... Appellant Vs. Asst. Commissioner Of Income Tax Circle Kollam .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(2)

…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 3 St. Johns Educational Society 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…

Kochukunju Raghu, Perinjankonam vs. ITO, Ward-72(3), New Delhi

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

ITA 540/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Dec 2024AY 2011-12

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Kocukunju Raghu Sreelayam, Perinjankonal Vadasserikonam 695143 [Pan: Ajbpr0539F] .......... Appellant Vs. The Income Tax Officer Ward - 3, Thiruvananthapuram .......... Respondent

For Appellant: Shri S. Rajiv, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148

…ssed the appeal in limine for non prosecution. This would only demonstrate that the CIT(A) has dismissed the appeal without any application of mind, is contrary to 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 Kocukunju Raghu 6. In the result, the appeal filed by the assessee i…