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Income Tax Appellate Tribunal, “C”, BENCH KOLKATA
Before: SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM
आदेश / O R D E R
Per Dr. A. L. Saini:
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.
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:
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 16.01.2019.