KERALA FILM PRODUCERS ASSOCIATION,ERNAKULAM vs. ITO EXEMPTION CIRCLE , KOCHI

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ITA 106/COCH/2023Status: DisposedITAT Cochin22 January 2025AY 2010-11Bench: Shri Inturi Rama Rao (Accountant Member), Shri Prakash Chand Yadav (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Income Tax Appellate Tribunal held that the CIT(A)'s ex parte dismissal was not in accordance with law, especially considering the Hon'ble Supreme Court's extension of limitation periods during the Covid pandemic. The matter was remitted back to the ld. CIT(A) for fresh adjudication, with a direction to afford a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee, Kerala Film Producers Association, appealed against an ex parte order passed by the ld. CIT(A) for the Assessment Year 2010-2011. The CIT(A) had dismissed the assessee's appeal without considering the merits, despite issuing notices during the Covid-19 pandemic period from 31st December, 2020 to 23rd December, 2021.

What were the issues?

Whether the ld. CIT(A) was justified in dismissing the assessee's appeal ex parte without considering the merits and the Supreme Court's orders regarding the extension of limitation periods during the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Hearing: 30.12.2024Pronounced: 22.01.2025

Asst.Year 2010-2011 Kerala Film Producers Association The Income Tax Officer Opp : NEO Film School Exemption Circle, v. Pullepady Cross Road Kochi. Ernakulam – 682 018. PAN : AABTK0977D. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leenalal, Sr.AR Date of Pronouncement : 22.01.2025 Date of Hearing : 30.12.2024 O R D E R

Per Prakash Chand Yadav, JM :

1.

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 7th January, 2022 having DIN & Order No.ITBA/NFAC/S/250/2021-22/1038522527(1) and it relates to the assessment year 2010-2011.

2.

The assessee has raised four grounds of appeal before us. When the matter was called for hearing, nobody has appeared from the side of the assessee, despite service of notice. Therefore, we proceed to decide the matter as per the material available on record.

3.

The learned Departmental Representative relied upon the orders of the authorities below.

4.

Perusal of the order of the ld.CIT(A) would show that the CIT(A) has issued the notice of hearing during Covid-19 pandemic period, i.e., from 31stDecember, 2020 to 23rdDecember, 2021, and thereafter the CIT(A) has dismissed the appeal ex parte without dealing with the merits of the case. We are of the firm view that the approach of the ld.CIT(A) is not in accordance with law inasmuch as the Hon’ble Supreme Court has extended the period of limitation vis-à-vis the matters which were pending during Covid period. Therefore, in the interest of justice, we remit the matter back to the file of the ld.CIT(A) for fresh adjudication in accordance with law. Needless to say, the ld.CIT(A) will afford a reasonable opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on this 22nd day of January, 2025.

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