UNDA MOHANAN,KANNUR V. ITO WARD 3, KANNUR

ITA 698/COCH/2025

AI Insights

The case involves Unda Mohanan, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals)-7, Delhi, which had dismissed his earlier appeal due to a 22-day delay in filing. The original dispute arose from the Income Tax return for the Assessment Year 2021-22, where the appellant declared a total income of Rs. 23,29,980, but the return was processed with an addition of Rs. 22,87,511 by the Central Processing Centre under section 143(1) of the Income Tax Act, 1961. The CIT(A) dismissed the appeal in limine, not addressing the merits of the case due to the procedural delay, which the Tribunal found to be an unreasonable approach.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783951 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 4 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: 2021-2022
• Appeal Filed On: 06-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA No. 698/Coch/2025 Assessment Year: 2021-22 Unda Mohanan .......... Appellant Royal Nest Apartment, Yogasala Road Kannur 670001 [PAN: ACKPM5025H] vs. The Income Tax Officer, Ward-3, Kannur .......... Respondent Assessee by: ------- None ------- 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)-7, Delhi [CIT(A)] dated 18.08.2025 for Assessment Year (AY) 2021-22. 2. Brief facts of the case are that the appellant is an individual. The return of income for AY 2021-22 was filed on declaring total income of Rs. 23,29,980/-. The said return of income was processed by the CPC u/s. 143(1) of the Income Tax Act, 1961 (the Act) vide intimation dated 05.07.2022 by making addition of Rs. 22,87,511/-. Printed from counselvise.com 2 ITA No. 698/Coch/2025 Unda Mohanan 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order refused to condone the delay 22 days in filing appeal and dismissed the appeal in limine. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. On a careful perusal of the order passed by the CIT(A), it would be evident that the CIT(A) had refused to condone the delay of 22 days only on the ground that in Column 14 of Form No. 35 the appellant had not admitted the delay. The approach adopted by the CIT(A) is unreasonable. Therefore, I direct the CIT(A) to condone the delay of 22 days and adjudicate the issues in the appeal on merit after affording reasonable opportunity of hearing to the appellant. 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. Printed from counselvise.com 3 ITA No. 698/Coch/2025 Unda Mohanan 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 "