Ita/56/2015 Of M/S.swasthya Bikash Samittee v. Principal Commissioner Of Income Tax

I.T.A. No.56 of 2015 04. 18.07.2016 Heard Mr. B. Panda, learned Sr. Advocate for the appellant and Mr. S.K. Acharya, learned Sr. Standing Counsel for the Income Tax Department. Challenge in the present appeal has been made to an order dated 24.04.2014 passed in I.T.A. No.431/Ctc/2013, whereby, the Income Tax Appellate Tribunal Cuttack Bench, Cuttack has been pleased to allow the said appeal in favour of the appellant-institution. Mr. Panda, learned Sr. Advocate for the appellant submits that the aforesaid appeal was allowed and the matter was remitted back to the C.I.T to re-examine and decide the issue de novo by affording adequate opportunity of hearing to the assessee. He further submits that the C.I.T is located at Hydrabad and it will be immensely difficult for the appellant to approach the CIT at Hydrabad but in response, Mr. Acharya, learned Sr. Standing Counsel for the Income Tax Department submits that the C.I.T vested with the authority of registration hold camp courts at Bhubaneswar at regular interval. Since the matter has been remitted back by the Tribunal to the concerned C.I.T, we refrain from entertaining this appeal and leave it to the judgment of the C.I.T. concerned but the appellant may be afforded with an adequate opportunity of hearing. We also take note of the fact that the Tribunal noted that the appellant-society is a society created by the State Government for the benefits of the patients, who are treated at various Government Hospitals and we are remain confident that the C.I.T. will take the same into consideration and act in the matter with due haste. We further direct that once the C.I.T fixes the date of its camp court at Bhubaneswar, the date shall be intimated by the registered post with A.D. at least 15 days in advance in order to enable the appellant to approach the C.I.T. with necessary documentation as may be necessary for such purposes. We further direct that the concerned C.I.T. shall hold camp court and dispose of this matter within a period of three months from today. With the aforesaid observation and direction, the writ application is disposed of. Free copy of this order be handed over to the learned Standing Counsel for the Income Tax Department. Urgent certified copy of this order be granted on proper application. .. I.Mahan ty,J. ........ Dr. D.P.Choudhury,J.