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

Kalathindavida Muhammad Riyas, Kannur vs. ITO, Ward-4, Kannur

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

ITA 353/COCH/2024[2017-2018]Status: DisposedITAT Cochin10 Dec 2024AY 2017-2018

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Kalathindavida Muhammad Riyas K.V. House, Pattayam Kolanchery, Kannur 670601 [Pan: Awlpm4967F] .......... Appellant Vs. The Income Tax Officer Ward - 4, Kannur .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 143(3)

…the appeal in limine for non prosecution. This would only demonstrate that the CIT(A) has dismissed the appeal without any application of mind which 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 3 Kalathindavida Muhammad Riyas 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…

Aisha Asharaf, Pathanamthitta vs. The Income Tax Officer, Ward-1, Kollam

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

ITA 603/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Dec 2024AY 2015-16

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Aisha Asharaf Rajagiri Leather Park Central Junction, Adoor Pathanamthitta 689645 [Pan: Ailpa1946L] .......... Appellant Vs. The Income Tax Officer Ward - 1, Kollam .......... Respondent

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

…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 Aisha Asharaf 6. In the result, the appeal filed by the assessee is…

Syedali Ebrahim, Neyyattinkara vs. ACIT, Circle 1(2), Trivandrum

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

ITA 57/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Dec 2024AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Syedali Ebrahim 328, 329, Saad Manzil Pathamkally, Neyyattinkara Thiruvananthapuram 695009 [Pan: Aajpe7592E] .......... Appellant Vs. Acit, Circle - 1(2) Aayakar Bahvan .......... Respondent Kowdiar Thiruvanantapuram 695003 Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.11.2024 Date Of Pronouncement: 09.12.2024 O R D E R

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 AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2017-18 Syedali Ebrahim 328, 329, Saad Manzil Pathamkally, Neyyattinkara Thiruvananthapuram 695009 [PAN: AAJPE7592E] .......... Appellant Vs. ACIT, Circle - 1(2) Aayakar Bahvan .......... Respondent Kowdiar Thiruvanantapuram 695003 Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 20.11.2024 Date of Pronouncement: 09.12.2024 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National…

Attu Puratt Ismail, Thalassery vs. Income Tax Officer, Ward-2, Kannur

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

ITA 302/COCH/2024[2011-12]Status: DisposedITAT Cochin09 Dec 2024AY 2011-12

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Attu Puratt Ismail Attu Purat House, Kadavathur Thalassery, Kannur 670676 [Pan: Abfpi7474M] .......... Appellant Vs. The Income Tax Officer Ward - 2, Kannur .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144

…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 Attu Puratt Ismail 6. In the result, the appeal filed by the assesse…

Chittattukara Panchayat Service Co-Op Bank Ltd, Ernakulam vs. The ITO Ward 1 & Tps, Aluva

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

ITA 629/COCH/2023[2017-18]Status: DisposedITAT Cochin09 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 80P

…has dismissed the appeal in limine for non-prosecution. It is trite law that the CIT(A) is duty bound to dispose of the appeal on merits even in the absence of the assessee as held by Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 279 CTR 614.Thus, the 4 ITA No.629/Coch/2023. Chittattukara Panchayat SCB Limited. approach adopted by the CIT(A) is contrary to the well settled position of law. Therefore, the order passed by the CIT(A) is set aside and the matter is remanded to the file of the CIT(A) for de novo disposal of the appeal in accordance with law after affording due opportunity…

Aneak Koya Valappil, Kozhikode vs. The ITO Ward 1(1), Kozhikode

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

ITA 425/COCH/2023[2007-08]Status: DisposedITAT Cochin09 Dec 2024AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2007-08 Aneak Koya Valappil Baputty Mandiram Hospital Road Calicut 673001 [Pan: Algpk8935M] .......... Appellant Vs. The Income Tax Officer Ward - 1(1), Kozhikode .......... Respondent Appellant By: Smt. Parvathi Ammal, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 21.11.2024 Date Of Pronouncement: 09.12.2024

For Appellant: Smt. Parvathi Ammal, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 134Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2007-08 Aneak Koya Valappil Baputty Mandiram Hospital Road Calicut 673001 [PAN: ALGPK8935M] .......... Appellant Vs. The Income Tax Officer Ward - 1(1), Kozhikode .......... Respondent Appellant by: Smt. Parvathi Ammal, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 21.11.2024 Date of Pronouncement: 09.12.2024 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…

D.C.Mills (Private) Limited, Alappuzha vs. Income Tax Officer, Alappuzha

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

ITA 612/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Nov 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 144/Coch/2024 Assessment Year: 2017-18

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 154Section 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 required 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 the quantum of appeal of the assessee is disposed of by the…

Kumar Janardhan Nair, Thrissur vs. Assessing Officer 2(3), Thrissur

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

ITA 41/COCH/2024[2014-15]Status: DisposedITAT Cochin29 Nov 2024AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Kumar Janardhan Nair 29/508, Lekshmee Nilayam Shoranur Road, Thrissur 680022 [Pan: Acspn6204F] .......... Appellant Vs. The Income Tax Officer Ward - 2(3), Thrissur .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.11.2024 Date Of Pronouncement: 29.11.2024

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

…le disposing of the appeal exparte, is duty bound to dispose of the appeal on merits, even in the absence of the assessee. 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 is required 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. 5. In the result, the appeal of the assessee is allowed for statisti…

The Calicut Co-Operative Farms Feeds and Agro Industrial Service Society Ltd, Kozhikode vs. ITO, Ward 1 (4), Kozhikode

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

ITA 211/COCH/2024[2017-2018]Status: DisposedITAT Cochin29 Nov 2024AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18

For Appellant: ------- None --------
Section 80P

…rit even in the absence of the assessee. Reliance in this regard can be placed on the decision of the Hon'ble 3 The Calicut Co-operative Farms Feeds and Agro Industrial Service Society Ltd. 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 is required 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. 6. In the result, the appeal of the assessee is allowed for statisti…

Paul and Company, Ernakulam vs. Assistant Commissioner of Income Tax, Circle 1, Aluva

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

ITA 830/COCH/2023[2017-18]Status: DisposedITAT Cochin29 Nov 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 216/Coch/2023 Assessment Year: 2017-18

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 required to be remanded to the file of the CIT(A) with the direction to 3 & SA No. 216/Coch/2023 Paul and Company dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 6. Since the quantum of ap…

Ms. Annmaria Alex Anthraper, Kochi vs. ACIT (TDS), Kochi

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

ITA 178/COCH/2023[2015-16]Status: DisposedITAT Cochin29 Nov 2024AY 2015-16

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

For Appellant: ------ None ------For Respondent: Smt. Leena Lal, Sr. D.R
Section 201

…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 is required 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. 8. In the result, the appeals filed by the assessee are allowed f…

Ms. Annmaria Alex Anthraper, Kochi vs. ACIT (TDS), Kochi

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

ITA 177/COCH/2023[2014-15]Status: DisposedITAT Cochin29 Nov 2024AY 2014-15

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

For Appellant: ------ None ------For Respondent: Smt. Leena Lal, Sr. D.R
Section 201

…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 is required 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. 8. In the result, the appeals filed by the assessee are allowed f…