Agri Income of Rs.45L Not Examined: ITAT Cochin Remands Case

Paloor Soman Rajeev Vs ITO (ITAT Cochin) Income Tax Appellate Tribunal (ITAT) Cochin Bench has ordered a fresh hearing for Paloor Soman Rajeev’s appeal, which challenged an ex-parte dismissal of his agricultural income tax case by the National Faceless Appeal Centre (NFAC), also referred to as CIT(A). The tribunal’s decision, pronounced on June 13, 2025, emphasizes the principles of justice and fair play, remanding the matter back to the CIT(A) for a de novo consideration. The case pertains to the assessment year 2020-21, for which Paloor Soman Rajeev had filed a return declaring ...