Belle Vue Clinic, Kolkata V. DCIT (Exemption) - 1, Kolkata , Kolkata

MA 43/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0515 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 10B; 254(2)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.43/KOL/2019 (ARISING OUT ITA NO.2511/KOL/2017) / ASSESSMENT YEAR:2009-10 BELLE VUE CLINIC, BIRLA BUILDING, 4 TH FLOOR, 9/1, R.N.MUKHERJEE ROAD, KOLKATA-700001 [ PAN NO.AAATB 4004 B ] / V/S . DCIT (EXEMPTION)-1, 10B, MIDDLETON ROW, 5 TH FLOOR, KOLKATA-700 071 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, BINOD SHARMA, ADVOCATE !' / BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR / DATE OF HEARING 13-09-2019 / DATE OF PRONOUNCEMENT 13-09-2019 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO M ODIFY / RE-CALL OUR ORDER DATED 26.10.2018. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES FROM A PERUSAL OF OUR IMPUGNED ORD ER THAT ALTHOUGH WE HAVE AGREED WITH THE ASSESSEES GRIEVANCE CHALLENGI NG CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION TREATING ITS DEPRECIAT ION CLAIM OF 2,,52,14,568/- AS CASE OF DOUBLE DEDUCTION IN CASE OF CHARITABLE TRUS T I.E. BOTH FOR THE PURPOSE OF APPLICATION OF INCOME AS WELL AS COMPUTATION OF BUS INESS INCOME, ITS MAIN MA NO43/KOL/2019 BELLE VUE CLINIC. VS. DCIT(EX)-1KOL PA GE 2 APPEAL HAD BEEN DISMISSED. WE THEREFORE RE-CALL OUR ORDER ON ACCOUNT OF FOREGOING MISTAKE APPARENT ON RECORD. THE ASSESSEE S MISCELLANEOUS APPLICATION NO.43/KOL/2019 IS ACCEPTED. 3. COMING TO MAIN APPEAL, WITH THE CONSENT OF BOTH THE PARTIES, WE FIND THAT INSTANT ISSUE OF DOUBLE DEDUCTION IN CASE OF A PPLICATION OF INCOME AS WELL AS COMPUTATION OF INCOME UNDER THE HEAD BUSINESS IS NO MORE RES INTEGRA IN VIEW OF HON'BLE APEX COURTS DECISION IN CIT VS. RAJASTHAN AND GUJARAT CHARITABLE FOUNDATION (2018) 402 ITR 441 (SC) AND THE CORRESPONDING AMENDMENT IN SEC.11(6) BROUGHT IN THE ACT VIDE FINA NCE ACT, 2014 HAVING PROSPECTIVE EFFECT FROM ASSESSMENT YEAR 2015-16 ONL Y. WE MAKE IT CLEAR THAT WE ARE DEALING WITH ASSESSMENT YEAR 2009-10. WE THE REFORE ACCEPT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE RAISED ON MER ITS IN THE INSTANT MAIN APPEAL. THE ASSESSEES MISCELLANEOUS APPLICATION AS WELL AS MAIN APPEAL ARE ALLOWED IN ABOVE TERMS 4. THIS ASSESSEES MISCELLANEOUS APPLICATION MA NO. 43/KOL/2019 AND MAIN APPEAL ITA NO.2511/KOL/2017 ARE ALLOWED. ORDER PRONOUNCED IN THE TIME OF HEARING ON 13 TH SEPTEMBER, FRIDAY 2019 SD/- SD/- ( () ( () (DR. A.L. SAINI) (S.S. GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 13/09 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BELLE VUE CLINIC, BIRLA BUILDING 4 TH FLOOR, 9/1 R.N.MUKHERJEE ROAD, KOLKATA-01 2. !' /RESPONDENT-DCIT,(EX)-1, 10B MIDDLETON ROW, 5THFLOO R, KOLKTA-71 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ 5,