HASNA MUHAMMED SHERIF,KOZHIKODE V. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1015/COCH/2024

AI Insights

The case involves multiple appeals by assessees Kalathingal Fizal Rahman, Hasna Muhammed Sherif, and Arifa Edathil against the orders of the Commissioner of Income Tax (Appeals)-3, Kochi, which were passed under section 250 of the Income Tax Act, 1961. These appeals pertain to the assessment years 2014-15 and 2015-16, challenging penalties imposed under section 271(1)(c) of the Act. The primary contention was that the assessees did not respond to the hearing notices due to lack of computer literacy, leading to exparte orders by the CIT(A). The Tribunal, considering the circumstances and the principles of natural justice, decided to restore the matter to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31213 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Assessee Lawyers: C.B.M. WARRIER
• Keywords: Principle of natural justice
• Section: 250; 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 1013 /Coch/2024 – AY: 2015-16 Kalathingal Fizal Rahman .......... Appellant Rose Villa, Petta, Feroke P.O., Kozhikode 673631 [PAN: ACZPR4683H] ITA Nos. 1014 & 1015 /Coch/2024 – AYs: 2014-15 & 2015-16 Hasna Muhammed Sherif .......... Appellant Arsh, Vengalam P.O., Kozhikode 673303 [PAN: [ADFPH4017E] ITA Nos. 1016 & 1017 /Coch/2024 – AYs: 2014-15 & 2015-16 Arifa Edathil .......... Appellant Edathil House, Karayad P.O. Meppayyur, Kozhikode 673524 [PAN: [AANPE7000R] vs. Asst. Commissioner of Income Tax .......... Respondent Central Circle-2, Kozhikode Appellant by: Shri C.B.M. Warrier, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 01.04.2025 Date of Pronouncement: 01.04.2025 2 ITA Nos. 1013-1017/Coch/2024 Kalathingal Fizal Rahman & ors. O R D E R Per: George Gorge K., VP These appeals at the instance of assessees are directed against separate orders of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)], dated 12.11.2024 & 21.10.2024 passed u/s. 250 of Income Tax Act, 1961 (hereinafter \"the Act\") for assessment years (AYs) 2014-15 & 2015-16. These orders of the CIT(A) arise out of orders of AO imposing penalty u/s. 271(1)(c) of the Act. 2. Since identical issues are involved in all these appeals, they were heard together and are being disposed off vide this consolidated order. 3. At the very outset we notice that the CIT(A) has passed exparte orders since the assessees did not respond to the hearing notices issued by the office of the CIT(A). The learned A.R. submitted that the assessees are not computer literates and has failed to take notice of the hearing notices issued from the office of the first appellate authority. Moreover, the learned A.R. submitted, these appeals are arising out of the penalty imposed u/s. 271(1)(c) of the Act and in the quantum assessments, the Tribunal had restored the matter to the file of the CIT(A) for fresh adjudication. Hence it was prayed that in the interest of natural justice and equity the matter may be restored to the files of the CIT(A). 3 ITA Nos. 1013-1017/Coch/2024 Kalathingal Fizal Rahman & ors. 4. On the other hand, the learned Sr. DR supported the orders of the AO imposing penalty and the orders of the CIT(A) confirming the same. 5. We have heard the rival submissions and perused the material available on record. We find that these the CIT(A)’s orders are exparte orders since the assessees did not respond to the hearing notices nor filed written submissions. As a last opportunity, in the interest of justice and equity, we restore these appeals to the file of the CIT(A). The assessee is directed to cooperate with the Revenue and shall not seek unnecessary adjournments. It is ordered accordingly. 6. In the result, all the appeals filed by the assessees are allowed for statistical purposes. Order pronounced in the open court on 1st April, 2025. Sd/- Sd/- (INTURI RAMA RAO) JUDICIAL MEMBER GEORGE GEORGE K. VICE PRESIDENT Cochin, Dated: 1st April, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File Assistant Registrar ITAT, Cochin "