BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

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

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

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, the appellant is in appeal before us in the present appeal. 6. At the outset we found that

NAICO INFORMATION TECHNOLOGY SERVICES PRIVATE LIMITED,KERALA vs. CORPORATE CIR 2(1), KOCHI

In the result, the present appeal preferred by the Assessee is allowed

1. Whether the order passed by the Learned CIT(A) to the extent appealed against is against law, equity, and justice? 2. Whether the Learned CIT(A) erred in rejecting the claim under section 10AA of the Act, amounting to Rs. 48,58,390/-. 3. Whether the Learned CIT(A) is justified in again adjudicating on the question regarding