KUDUMBI MAHAJANA SABHA,VYPIN V. ITO, KOCHI

ITA 707/COCH/2025

AI Insights

The case involves the Kudumbi Mahajana Sabha, an unregistered society, which appealed against the orders of the CIT(A) for the Assessment Years 2018-19 & 2021-22 to 2023-24. The primary issue was the dismissal of their appeal by the CIT(A) for non-prosecution without discussing the merits, which the ITAT found to be procedurally incorrect. The ITAT referenced a decision by the Hon'ble Bombay High Court in PCIT vs. Premkumar Arjundas Luthra to emphasize that the CIT(A) must address the appeal on its merits, even if it is dismissed ex parte. The ITAT's decision to remand the case was influenced by the need to ensure that the assessee's grievances were addressed substantively.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783968 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2023-2024
• Appeal Filed On: 04-10-2025
• Other Referred Cases: PCIT vs. Premkumar Arjundas Luthra 279 CTR 614
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Assessee Lawyers: S. VENUGOPAL
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA Nos. 704 to 707/Coch/2025 Assessment Years: 2018-19 & 2021-22 to 2023-24 Kudumbi Mahajana Sabha .......... Appellant Puthuvype, Azhikal P.O. Kochi 682508 [PAN: AAATK5117G] vs. ITO, Non Corporate Ward-2(4), Kochi .......... Respondent Assessee by: Shri S. Venugopal, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.11.2025 Date of Pronouncement: 10.11.2025 O R D E R These appeals filed by the assessee are directed against different orders of the Commissioner of Income Tax (Appeals), Jodhpur all dated 06.08.2025 for Assessment Years (AY) 2018-19 & 2021-22 to 2023-24. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order. 3. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 704/Coch/2025 for AY 2018-19 are stated herein. Printed from counselvise.com 2 ITA Nos. 704 to 707/Coch/2025 Kudumbi Mahajana Sabha 4. Brief facts of the case are that the appellant is an unregistered society. The return of income for AY 2018-19 was filed on 26.07.2018 disclosing an income of Rs. 3,61,250/-. The said return of income was processed by the CPC vide intimation dated 31.05.2019 levying maximum martial rate of tax. On receipt of the said intimation, petition u/s. 154 of the Income Tax Act, 1961 (the Act) was filed. The said petition was rejected vide order dated 03.07.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal for non prosecution. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. I find that the learned CIT(A) dismissed the appeal in limine for non prosecution. As contemplated u/s. 250(6) of the Act the CIT(A) is required to frame points of determination followed by a detailed discussion thereupon before passing the order. It is the settled position 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 Printed from counselvise.com 3 ITA Nos. 704 to 707/Coch/2025 Kudumbi Mahajana Sabha merits after affording reasonable opportunity of hearing to the assessee. 8. Since identical issues and facts are involved in assessee’s appeals ITA No. 705 to 707/Coch/2025, our findings in ITA No. 704/Coch/2025 shall apply mutatis mutandis to this appeal also. 9. In the result, the appeals filed by the assessee stand partly allowed for statistical purposes. Order pronounced in the open court on 10th November, 2025. Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 10th November, 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 By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "