Kamala Roy Hospital Pvt Ltd Hooghly v. Dcit Circle 23 Hooghly Hooghly

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 23 C 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 S 10 23 C 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 4 G 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