GEORGE P. ABRAHAM(BY HIS LEGAL HEIRDATSON GEORGE),ERNAKULAM V. ACIT, CIRCLE-2, KOCHI

SA 87/COCH/2025

AI Insights

The case involves a stay application by George Palattullil Abraham against the collection of an outstanding demand of Rs. 59,05,620 for the assessment year 2008-09. The core issue revolves around the classification of land sold by the appellant, which the Assessing Officer (AO) did not recognize as agricultural land, leading to an addition of income. The appellant contended that all necessary documents were provided to prove the land was agricultural, but these were allegedly not considered by the lower authorities. The Tribunal, after hearing the CIT-DR and reviewing the application, decided not to grant a stay, emphasizing the contentious nature of the issue and the need for further verification of facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790804 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 01-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 29-08-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIT KUMAR DAS
• Keywords: Application of stay
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM SA No. 87/Coch/2025 (Arising out of ITA No. 618/Coch/2025) (Assessment Year: 2008-09) George Palattullil Abraham .......... Applicant (represented by L/H Datson George) 1, Palathuillil, Raveendran Road, Cochin [PAN: ABGPA5600F] Vs. ACIT, Circle - 2(1), Kochi .......... Respondent Applicant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 31.10.2025 Date of Pronouncement: 01.12.2025 O R D E R Per: Inturi Rama Rao, AM The present stay application is filed by the assessee seeking stay of collection of the outstanding demand of Rs. 59,05,620/- for assessment year (AY) 2008-09. 2. When the petition was called on nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceed to dispose of the petition after hearing the learned CIT- DR. Printed from counselvise.com 2 SA No. 87/Coch/2025 George Palattullil Abraham 3. We had carefully perused the averments made in the stay application. We find that the issue in the appeal relates to the addition of income on sale of agricultural land. The AO held that it is not agricultural land for the failure of the appellant to discharge the onus of proving that it is agricultural land. However, it is the contention of the appellant that the appellant had discharged the onus of proving his agricultural land by adducing al documents but the learned lower authorities failed to consider it. Thus, it is highly contentious issue requiring verification of facts and application of law. Therefore, it cannot be stated that there is no prima facie case in favour of the assessee. Moreover, the appellant sought adjournment of hearing of the appeal. Therefore, the delay in disposal of the appeal is not attributable to the Tribunal. In the circumstances, we do not find any reason to grant stay of demand. 4. In the result, the stay application filed by the assessee stands dismissed. Order pronounced in the open court on the conclusion of the hearing. Sd/- Sd/- (ANIKESH BANERJEE) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 1st December, 2025 n.p. Printed from counselvise.com 3 SA No. 87/Coch/2025 George Palattullil Abraham Copy to: 1. The Applicant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "