M/S SALARPURIA PROPERTIES PVT LTD,KOLKATA vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

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ITA 833/KOL/2013Status: DisposedITAT Kolkata16 January 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive a proper opportunity to present their case and the CIT(A) did not adequately examine the relevant documents. Therefore, the case was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee contended that the CIT(A) did not consider all documents and submissions, and failed to provide proper opportunities for hearing. The Revenue argued that the CIT(A) did not properly examine the completion certificate for deduction under Section 80IB(10).

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) and if the CIT(A) properly examined the evidence for deduction.

Which sections of the Income-tax Act were involved?

Section 80IB(10)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM

For Appellant: Shri S.Jhajharia, FCA
For Respondent: Shri P.K. Srihari, CIT DR
Hearing: 18/12/2018Pronounced: 16/01/2019

आदेश / O R D E R

Per Dr. A. L. Saini:

1.

The captioned appeal filed by the Assessee pertaining to assessment year 2009-10, is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-XXIV, Kolkata (in short the ld. CIT(A)] in appeal no. 1180/CIT(A)-XXIV/C-1/12-13, which in turn arise out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 ( in short the Act) dated 29.12.2011.

2.

At the outset itself the ld. Counsel for the assessee submitted that the Ld. CIT(A) has not considered the entire documents and submissions made by M/s Salarpuria Properties Pvt. Ltd. Assessment Year:2009-10 the assessee before him. The ld. Counsel also stated before the Bench that ground no. 3 raised by the assessee relates to non-compliance of the hearing fixed on several dates which reads as under:

3.

For that in view of the facts and circumstances the ld. CIT(A) is wholly unjustified in mentioning that there was no compliance to the hearing fixed on several dates and on all such dates the A/R of the appellant duly appeared before the ld. CIT(A) and for some of the dates mentioned by the Assessing Officer no intimation from the ld. CIT(A) fixing the hearing having been received by your petitioner, such observation of the ld. CIT(A) is wholly bad, illegal, unjustified and uncalled for.

Therefore the ld. Counsel for the assessee submitted that the assessee did not get proper opportunity to represent his case before the first appellate authority hence he requested the Bench to remit the issue back to the file of the Ld. CIT(A). On the other hand the ld. DR for the revenue submitted that the Ld. CIT(A) did not examine the completion certificate to allow the deduction u/s 80IB(10) of the Act and in fact the Ld. CIT(A) did not ask the proper remand report from the Assessing Officer on the submission and document submitted by the assessee therefore this issue should be relooked and examined by the Ld. CIT(A).

3. We have heard both the parties and perused the material available on record. We note that the assessee could not get proper opportunity to represent his case before the Ld. CIT(A) and Ld. CIT(A) has not informed the Assessing Officer in respect of appellate proceeding. Apart from this, the Ld. CIT(A) has not examined the completion certificate as pointed out by the ld. DR for the revenue. Therefore, we think it fit and appropriate to remit this issue back to the file of the Ld. CIT(A). Therefore we set aside the order of the Ld. CIT(A) and remit the issue back to the file of the Ld. CIT(A) to adjudicate the issue afresh by giving proper opportunity of being

M/s Salarpuria Properties Pvt. Ltd. Assessment Year:2009-10 heard to the Assessing Officer as well as assessee. Statistical purposes the appeal of the assessee is treated to be allowed.

4.

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

Order is pronounced in the open court on 16.01.2019.

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