KAMALA ROY HOSPITAL PVT. LTD.,HOOGHLY vs. DCIT, CIRCLE - 23, HOOGHLY, HOOGHLY

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ITA 2078/KOL/2017Status: DisposedITAT Kolkata28 December 2017AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appeal to the AO for fresh adjudication, directing the AO to give full effect to the order of the Chief Commissioner of Income Tax-X granting exemption under Section 10(23C)(vi).

What were the facts?

The assessee did not receive a notice of hearing from the CIT(A), leading to an ex parte order. The AO also passed an order without adequate opportunity and rejected a petition based on a prior rejection by CPC and CIT(A).

What were the issues?

Whether the AO and CIT(A) provided adequate opportunity to the assessee and whether the AO correctly gave effect to the exemption order granted by the Chief Commissioner of Income Tax.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA

Before: Shri J.Sudhakar Reddy, AM ]

Hearing: 28.12.2017Pronounced: 28.12.2017

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.

2.

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.

3.

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.

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