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Facts
The assessee filed an appeal against the order of the Ld.CIT(A) for AY 2009-10. The core issue revolved around the Tribunal's prior order directing the AO to reconsider the matter regarding Sections 11, 12, and 13 of the Act.
Held
The Tribunal held that neither the AO nor the Ld.CIT(A) had complied with the earlier order in spirit. The AO's order lacked deliberations on the Tribunal's directions, and the Ld.CIT(A)'s order was cryptic.
Key Issues
Whether the Assessing Officer and CIT(A) have complied with the previous Tribunal's order to reconsider the issue afresh concerning Sections 11, 12 and 13 of the Act.
Sections Cited
11, 12, 13, 143(3), 254
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI S. R. RAGHUNATHA
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.
Heard both parties. The main controversy is that the Tribunal in the case of assessee has passed order in 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 (AY 2009-10) Tamil Film Producers Council 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 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.
In result, the appeal filed by the assessee stand allowed for statistical purposes.
Order pronounced on the 23rd day of July, 2025, in Chennai.