SAVE A FAMILY PLAN (INDIA),KANJOOR vs. DCIT (EXEMPTIONS), KOCHI

This appeal is against the order of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], Delhi dated 2.11.2021 for the assessment year 2015-16.

The assessee is a charitable trust registered u/s. 12A of the Income-tax Act, 1961 [the Act]. For the AY 2015-16, the assessee filed return of income on 14.9.2015 declaring a total income of Rs.Nil. The case was selected for complete scrutiny under CASS and statutory notices were duly served on the assessee. The AO completed the SP 4/Coch/22 & ITA 4/Coch/2022 Page 2 of 3 assessment by making several additions/disallowances and taxed the assessee by applying marginal maximum rate. Aggrieved, the assessee preferred an appeal before the CIT(A). The CIT(Appeals) dismissed the appeal by upholding the order of the AO. Aggrieved, the assessee is in appeal before the Tribunal.

During the course of hearing, the ld. AR submitted that the assessee had preferred a Writ Petition before the Hon’ble Kerala High Court against the order of the CIT(Appeals) in assessee’s case for AYs 2013-14 to 2015-16 for the reason that no opportunity of being heard was given to the assessee. The ld. AR submitted that the Hon’ble High Court has set aside the orders passed by the CIT(a) and restored the file for fresh consideration in accordance with law after giving an opportunity of being heard to the assessee. Copy of the order dated 7.6.2022 of the High Court is placed on record. The ld. AR therefore submitted that the appeal filed before the ITAT for the year under consideration has become infructuous. Accordingly, we dismiss the appeal as infructuous. The appeal having been disposed of, the Stay Petition is also dismissed as infructuous.