Sports Club of Gujarat Ltd., Ahmedabad V. Dy, CIT, Circle-4(1)(2), Ahmedabad

CO 51/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0308 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL R SHAH; S N SOPARKAR
• Section: 143(3)

Judgement Text

ITA NO. 603/AHD/2016 & CO NO. 51/AHD/2016 DCIT VS. SPORTS CLUB OF GUJARAT LTD & CO ASSESSMENT YEAR : 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VP AND MS. MADHUMITA ROY, JM] ITA NO. 603/AHD/2016 & CO NO. 51/AHD/2016 ASSESSMENT YEAR: 2012-13 THE DY. COMMISSIONER OF INCOME-TAX .......... ........APPELLANT CIRCLE-4(1)(2), AHMEDABAD VS. THE SPORTS CLUB OF GUJARAT LTD ............................RESPONDENT SARDAR PATEL STADIUM, & CROSS-OBJECTOR NAVRANGPURA, AHMEDABAD-380014 [PAN NO. AAACT 7280 N] APPEARANCES BY: SK DEV, FOR THE APPELLANT SN SOPARKAR & ANIL R SHAH, FOR THE RESPONDENT & CROSS-OBJECTOR DATE OF CONCLUDING THE HEARING : 17.01.2019 DATE OF PRONOUNCING THE ORDER : 01.04.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 6 TH JANUARY 2016, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2012-13. 2. GRIEVANCES RAISED BY THE APPELLANT ARE AS FOLLOW S:- 1. WHETHER THE CIT(A) IS RIGHT IN LAW AND ON FACTS IN DELETING THE ADDITION MADE BY THE AO ON ACCOUNT OF GUEST FEES, HIRE OF RO OMS AND HIRE CHARGES IN RESPECT OF CLUB LAWNS AGGREGATING TO RS.1,46,86,476 /-. 2. WHETHER THE CIT(A) IS RIGHT IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE U/S 57(III) OF THE ACT OF RS.5,52,333/-. 3. AT THE TIME OF HEARING BEFORE US, LEARNED COUNSE L FOR THE ASSESSEE SUBMITS THAT THE ISSUES IN APPEAL ARE COVERED, IN FAVOUR OF THE ASSESSEE, BY THE SERIES OF DECISIONS OF CO-ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES OWN CASE AS IS EVIDENT FROM THE FOLLOWING JUDICIAL PRECEDENTS:- I) ITA NO. 2166/AHD/2013 & CO NO.21/AHD/2014; ORDER DATED 06.10.2016 II) ITA NOS. 2239/AHD/2011, ITA NO. 1467/AHD/2012, CO NO. 195/AHD/2011 & CO NO.133/AHD/2012; ORDER DATED 20.05.2016 III) ITA NO. 296/AHD/2016 & CO NO. 64/AHD/2010; ORD ER DATED 11.01.2013 IV) ITA NO. 4075/AHD/2008 AND ITA NO. 1346/AHD/2010 ; ORDER DATED 10.12.2010 ITA NO. 603/AHD/2016 & CO NO. 51/AHD/2016 DCIT VS. SPORTS CLUB OF GUJARAT LTD & CO ASSESSMENT YEAR : 2012-13 PAGE 2 OF 2 V) ITA NOS. 2793/AHD/2006 AND 1398/AHD/2007; ORDER DATED 30.10.2009 VI) ITA NOS. 2121 & 2122/AHD/1972-73 & CO NOS. 39, 40, 41 & 42/AHD/1974-75; ORDER DATED 21.03.1975 4. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, RELIED UPON THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT POINT OUT ANY BINDING JUDICIAL PRECEDENT CONTRARY TO THE DECISIONS RELIED UPON BY THE LEARNE D COUNSEL AS REFERRED ABOVE. IN THIS VIEW OF THE MATTER, AND, RESPECTFULLY FOLLOWIN G THE DECISIONS OF CO-ORDINATE BENCH IN ASSESSEES OWN CASE (SUPRA), WE DECLINE TO INTER FERE IN THE MATTER. ACCORDINGLY, RELIEF GRANTED BY THE CIT(A) STANDS CONFIRMED AND A PPROVED. 5. IN THE RESULT, THE APPEAL IS DISMISSED. 6. THE CROSS-OBJECTION FILED BY THE ASSESSEE WAS NO T PRESSED BEFORE US; THEREFORE, THE SAME IS DISMISSED FOR WANT OF PROSEC UTION. 7. IN THE RESULT, THE APPEAL AND CROSS-OBJECTION BOTH ARE DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 1 ST APRIL, 2019. SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 1 ST DAY OF APRIL, 2019 *BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ....01.04.2019.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .....01.04.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ......01.04.2019.... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT:.....01.04.2019... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ...01.04.2019................... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......