BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI
In the result, appeal filed by the assessee stands partly allowed
ITA 1161/COCH/2024[2013-14]Status: DisposedITAT Cochin29 Apr 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025
For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F
capital gains returned by the appellant of Rs. 57,28,310/-, however denied the claim of deduction u/s. 54F as the appellant had allegedly failed to adduce proof in support of the claim made.
4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal for non-prosecution.
5. Being aggrieved