SUYASH INSTITUTE OF MEDICAL SCIENCE PVT. LTD., RAIPUR,RAIPUR vs. DCIT-1(1), RAIPUR(ERSTWHILE ACIT-2(1), RAIPUR), RAIPUR

Vide three grounds of appeal, the assessee has raised following two issues:

Facts, in brief, relevant for adjudication of this appeal are that the assessee runs a hospital. It filed its original Income Tax Return (‘ITR’) of the relevant year on 30.09.2012 declaring NIL income. The case was picked up for scrutiny and consequential assessment was completed at income of Rs.3,50,460/- vide order dated 25.03.2015 passed under section 143(3) of the Act. Later, the Ld. CIT-1, Raipur invoking the provisions of section 263 of the Act, set aside the assessment order dated 25.03.2015 passed under section 143(3) of the Act and restored the matter back to the Ld. AO for doing needful. In pursuance of the order under section 263 of the Act, the assessment was completed under section 143(3) r.w.s. 263 of the Act on 25.10.2017, wherein the Ld. AO disallowed the claim of deduction of Rs.1,76.19,978/- under Section 80IB of the Act. Aggrieved, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal as under:

At the outset, Shri R. B. Doshi, CA, Ld. Authorized Representative (‘AR’) of the assessee drew our attention to the fact that the Ld. CIT(A) had erred in dismissing the appeal on the reasoning that the assessee had filed an application under VsVs 2024 with respect to this appeal. However, the facts were different. The Ld. AR submitted that the assessee had not filed any application against this appeal under VsVs 2024 though it had filed an application under VsVs 2024 with 3 Suyash Institute of Medical Science Pvt. Ltd. vs. DCIT-1(1), Raipur

The Ld. AR drew our attention the fact that the appeal for which the application under VsVs 2024 filed was Appeal No. CIT(A), Raipur-1/13075/2015- 16 for AY 2012-13 and not the Appeal No. CIT(A), Raipur-1/10801/2017-18 for AY 2012-13. He submitted that the present appeal before Tribunal originated from Appeal No. was CIT(A), Raipur-1/10801/2017-18 for AY 2012-13 and not the Appeal No. CIT(A), Raipur-1/13075/2015-16 for AY 2012-13. Further, it was submitted that the Appeal No. CIT(A), Raipur-1/13075/2015-16 was against the original assessment order dated 25.03.2015 passed under section 143(3) of the Act, whereas the present appeal before Tribunal originated from the assessment order dated 25.10.2017 passed under section 143(3) r.w.s. 263 of the Act. He, therefore, submitted that the said appeal was erroneously dismissed. Therefore, he requested for setting aside the impugned order and remitting the matter back to the file of the Ld. CIT(A) for fresh adjudication denovo.

Dr. Priyanka Patel, Ld. Sr. DR did not object to the above request of the Ld. AR.

We have heard both parties and have perused the material available on the record. We find merit in the submission of the Ld. AR. We find that the assessee has not filed any application under VsVs 2024 with respect to the Appeal No. CIT(A), Raipur-1/10801/2017-18, which has been dismissed as withdrawn. We therefore, without offering any comment on merit of the case, find impugned order deem fit to set aside and remand the matter back to the file of the 5 Suyash Institute of Medical Science Pvt. Ltd. vs. DCIT-1(1), Raipur

In view of the above, all grounds of appeal/issues raised in this appeal stand disposed off accordingly.

In the result, the appeal of assessee is allowed for statistical purposes as above.

""थ"/ The Respondent

The Pr. CIT, Raipur (C.G.) 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, रायपुर/ DR, ITAT, Raipur 5. गाड" फाईल / Guard file.