TAMIL FILM PRODUCERS COUNCIL,CHENNAI vs. ITO, EXEMPTION WARD-1,, CHENNAI

आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI

माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष ।
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.254/Chny/2025
ननिाारण वर्ा/Assessment Year: 2009-10

Tamil Film Producers Council,
No.606, Anna Salai
Chennai-600 006. v.
The Income Tax Officer,
Exemptions Ward-1,
Chennai.
[PAN: AAATT5547M]

(अपीलार्थी/Appellant)

(प्रत्यर्थी/Respondent)

अपीलार्थी की ओर से/ Appellant by :
Mr.S.Seetharaman, C.A,
प्रत्यर्थी की ओर से /Respondent by :
Ms.R.Anitha, Addl.CIT
सुनवाईकीतारीख/Date of Hearing
:
22.07.2025
घोर्णाकीतारीख /Date of Pronouncement
:
23.07.2025

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal), NFAC, Delhi (hereinafter in short ‘the Ld.CIT(A)’), dated 12.11.2024 for the Assessment Year
(hereinafter in short ‘AY’) 2009-10. 2. Heard both parties. The main controversy is that the Tribunal in the case of assessee has passed order in ITA No.2087/Mds/2013 dated
03.07.2015 and directed the Assessing officer (‘AO’ in short) to reconsider the issue afresh in the light of the provision of section 11, 12 and 13 of Tamil Film Producers Council
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the Act. However, we notice that neither AO or CIT(A) has in true spirit complied the order of the Tribunal. The AO in his order dated 29.12.2016
u/s143(3) r.w.s 254 has discussed about the revenue appeal filed against the order of the Tribunal dated 03.07.2015, however, we have not found any deliberations of the AO with regard to the direction of the Tribunal qua to reconsider the issue afresh in the light of the provision of section 11, 12 and 13 of the Act. Further, we also find that the impugned order of the ld.CIT(A) is cryptic, ambiguous and does not pass a parameter of a speaking order. Hence, we again set aside the impugned order and remand back the appeal to the file of the AO to follow the direction of the Tribunal in ITA No.2087/Mds/2013 dated 03.07.2015 in letter & spirit and pass a speaking order after affording proper opportunity to the assessee.
The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.AO shall be at liberty to proceed with the assessment proceedings as per law.
3. In result, the appeal filed by the assessee stand allowed for statistical purposes.
Order pronounced on the 23rd day of July, 2025, in Chennai. (एस.आर.रघुनाथा)
(S. R. RAGHUNATHA)
लेखा सदस्य/ACCOUNTANT MEMBER (मनु कुमाि गिरि)
(MANU KUMAR GIRI)
न्यानयक सदस्य/JUDICIAL MEMBER
Tamil Film Producers Council
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चेन्नई/Chennai, ददनांक/Dated: 23rd July, 2025. KB/-