ITA Nos. 12 to 14/Coch/2024 Thomas John Muthoot & Ors

Parties Involved

Facts Summary

The appeals filed by the Revenue are directed against the orders of the CIT(A)-3, Kochi dated 31.10.2023 for Assessment Year 2020-21. The assessees have challenged the orders of the CIT(A) before the Hon’ble Kerala High Court in Writ Petition WP(C) No. 10359 of 2024. The Hon’ble High Court set aside the orders of the CIT(A) with the direction to pass fresh orders. The Revenue filed appeals against these orders. The learned A.R. submitted that the appeals should be set aside to the file of the CIT(A) for fresh adjudication as per the directions of the Hon’ble High Court. The CIT-DR did not raise any objection to this submission.…

Legal Issues

• 1. Whether the appeals filed by the Revenue are maintainable?

Judgment Outcome

Decided in favour of Revenue.

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