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Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA
Before: Shri J.Sudhakar Reddy, AM ]
Date of Hearing : 28.12.2017 Date of Pronouncement : 28.12.2017 ORDER This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-6, Kolkata [ in short the ld CITA] dated 21.06.2017 against the order passed by the DCIT, Circle-23, Hooghly [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 04.09.2015 for the Assessment Year 2009-10.
The Ld. CIT(A) has passed an ex parte order. The assessee submits that it had not received a notice of hearing from the Ld. CIT(A). I also find that AO has passed the order without granting adequate opportunity to the assessee. I also find that the AO has passed the order rejecting the petition filed by the assessee u/s 154 on the sole ground that, similar petition was rejected by the CPC, Bangalore and that order was upheld by the Ld. CIT(A). The income of the company is exempt u/s 10(23C)(vi) interms of the approval of CCIT-10. The AO is duty bound to give effect to this order of CCIT-10. Thus, we set aside the appeal to the file of the AO for fresh adjudication in accordance
Kamala Roy Hospital Pvt. Ltd. A.Yr.2009-10 with law and to give full effect to the order of the Chief Commissioner of Income Tax- X, F.No. CCIT-X/u/s10(23C)(vi)/2009-10/1344 dated 16.11.2009.
In the result, the appeal of the revenue is allowed for statistical purposes.
Order pronounced in the Court on 28.12.2017 Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 28.12.2017 SB, Sr. PS Copy of the order forwarded to:
1. 1. Kamala Roy Hospital Pvt. Ltd., 20, G.T.Road, Katrang, P.O.-Hindmotor, Dist. Hooghly C/o, V.N.Purohit & Co., CA, Diamond Chambers, Unit-III, 4th Floor, Suit No. 4G, 4, Chowringhee Lane, Kolkata-700016.
2. DCIT, Circle-23, Hooghly, Aayakar Bhawan, 2nd Floor, G.T. Road, Khadinamore, P.O.-Chinsurah(Hooghly). 3..C.I.T.(A)- , Kolkata 4. C.I.T.- Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.