Kamala Roy Hospital Pvt. Ltd., Hooghly V. DCIT, Circle - 23, Hooghly, Hooghly

ITA 2078/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0579 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY MUKHERJEE AD DL
• Assessee Lawyers: V N PUROHIT
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE SHRI J.SUDHAKAR REDDY, AM ] I.T.A NO. 2078/KOL/20 17 ASSESSMENT YEAR : 2009-1 0 KAMALA ROY HOSPITAL PVT. LTD. -VS- DCIT, CIRCLE- 23, HOOGHLY [PAN: AACCK 7985 R] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI V.N. PUROHI T , AR FOR THE RESPONDENT : SHRI SANJAY MUKHERJEE, A DDL. CIT DATE OF HEARING : 28.12.2017 DATE OF PRONOUNCEMENT : 28.12.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA [ IN SHORT THE L D 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 A CT) 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 T HE ASSESSEE U/S 154 ON THE SOLE GROUND THAT, SIMILAR PETITION WAS REJECTED BY THE CPC, BAN GALORE 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 E FFECT TO THIS ORDER OF CCIT-10. THUS, WE SET ASIDE THE APPEAL TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE 2 ITA NO.2078/KOL/2017 KAMALA ROY HOSPITAL PVT. LTD. A.YR.2009-10 2 WITH LAW AND TO GIVE FULL EFFECT TO THE ORDER OF TH E CHIEF COMMISSIONER OF INCOME TAX- X, F.NO. CCIT-X/U/S10(23C)(VI)/2009-10/1344 DATED 1 6.11.2009. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED 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. KAMALA ROY HOSPITAL PVT. LTD., 20, G.T.ROAD, KAT RANG, P.O.-HINDMOTOR, DIST. HOOGHLY C/O, V.N.PUROHIT & CO., CA, DIAMOND CHAMBERS, UNIT- III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHEE LANE, KOLKATA-700016. 2. DCIT, CIRCLE-23, HOOGHLY, AAYAKAR BHAWAN, 2 ND 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. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S