MAHESH KUMAR BHAGVAN DASS SINGLA,MOHALI V. DCIT,CIRCLE 1(1), TRIVANDRUM

ITA 703/COCH/2025

AI Insights

The case involves an appeal by Mahesh Kumar Bhagavan Dass Singla against the order of the CIT(A)-2, Lucknow, which dismissed his appeal for non-prosecution without entering into the merits of the case. The original assessment for the Assessment Year 2010-11 included a significant addition of short-term capital gain, leading to a higher assessed income. The ITAT found procedural improprieties in how the CIT(A) handled the appeal and thus remanded the case for a thorough examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783956 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 3 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: 2010-2011
• Appeal Filed On: 07-10-2025
• 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: NIKHIL GARG
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA No. 703/Coch/2025 Assessment Year: 2010-11 Mahesh Kumar Bhagavan Dass Singla .......... Appellant D1002, Falcon View, Secotr 6, Mohali 140308 [PAN: AJZPS6905Q] vs. DCIT, Circle-(1)(1), Thiruvananthapuram .......... Respondent Assessee by: Shri Nikhil Garg, 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 This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Lucknow [CIT(A)] dated 08.08.2025 for Assessment Year (AY) 2010-11. 2. Brief facts of the case are that the appellant is an individual. The return of income for AY 2010-11 was filed on 29.07.2011 disclosing income of Rs. 22,05,090/-. Against the said return of income, the assessment was completed by the ACIT, Circle 2(1), Thiruvananthapuram (hereinafter called \"the AO\") vide order dated 27.03.2013 passed u/s. 143(3) of the Income Tax Act, 1961 (the Printed from counselvise.com 2 ITA No. 703/Coch/2025 Mahesh Kumar Bhagavan Dass Singla Act) at a total income of Rs. 43,65,700/-. While doing so, the AO made addition of short term capital gain of Rs. 30,93,297/-. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal in limine for non prosecution without entering into the merits of the issues. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. 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 merits after affording reasonable opportunity of hearing to the assessee. Printed from counselvise.com 3 ITA No. 703/Coch/2025 Mahesh Kumar Bhagavan Dass Singla 6. In the result, the appeal filed by the assessee stands 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 Assistant Registrar ITAT, Cochin Printed from counselvise.com "