SOWMYA PRAVEEN,THRISSUR V. CIRCLE 2 1 THRISSUR, THRISSUR

ITA 625/COCH/2024

AI Insights

The case involves Sowmya Praveen, the appellant, who filed an appeal against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], which had dismissed her appeal ex parte for non-prosecution. The original dispute arose from the assessment year 2017-18, where the assessee declared a total income of Rs. 1,03,18,640, which was later assessed at Rs. 1,05,70,393 by the Assistant Commissioner of Income Tax (ACIT), Circle 2(1), Thrissur. The CIT(A) dismissed her appeal citing non-prosecution, referencing decisions from the Hon'ble Bombay High Court. The ITAT found that the CIT(A) should have addressed the appeal on its merits, leading to the remand of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23380 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Other Referred Cases: M/s. Chemipol vs. Union of India, PCIT vs. Premkumar Arjundas Luthra
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM ITA No. 625/Coch/2024 Assessment Year: 2017-18 Sowmya Praveen .......... Appellant Prasunnam, SRK Asram Lane Punkunnam, Thrissur 680002 [PAN: ALAPA8650P] vs. Asst. Commissioner of Income Tax .......... Respondent Circle - 2(1), Thrissur Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 21.01.2025 Date of Pronouncement: 04.02.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 19.01.2023 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the assessee filed her return of income for AY 2017-18 on 03.111.2017 declaring total income of Rs. 1,03,18,640/-. Against the said return of income, the assessment was completed by the ACIT, Circe 2(1), Thrissur (hereinafter called 2 ITA No. 625/Coch/2024 Sowmya Praveen \"the AO\") vide order dated 21.12.2019 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,05,70,393/-. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution placing on the decision of the Hon'ble Bombay High Court in the case of M/s. Chemipol vs. Union of India in Excise Appeal No. 62 of 2009 and a few other orders. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. We have heard the rival contentions of both the parties and perused the material available on record. We find that the learned CIT(A) dismissed the appeal in limine for non prosecution. 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 we are 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. 3 ITA No. 625/Coch/2024 Sowmya Praveen 6. In the result, the appeal filed by the assessee is allowed for statistical purposes Order pronounced in the open court on 4th February, 2025. Sd/- Sd/- (PRAKASH CHAND YADAV) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 4th February, 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 4 ITA No. 625/Coch/2024 Sowmya Praveen S.No. Details Date Initials Designation 1 Draft dictated on 20.01.2025 Sr. PS/PS 2 Draft placed before author 20.01.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement Sr. PS/PS 7 File sent to Bench Clerk Sr. PS/PS 8 Date on which the file goes to Head Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order "