The Sports Club Of Gujarat Ltd., Ahmedabad V. The Income tax Officer, Ward-8(2), Ahmedabad

CO 64/AHD/2010

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8194 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 19-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Assessee Lawyers: S N SAPORKAR; ANIL R SHAH A RS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER I.T.A. NO.296/AHD/2010 WITH C.O. NO.64/AHD/2010 A.Y. 2006-07 THE I.T.O., WARD-8(2), AHMEDABAD APPELLANT VS. THE SPORTS CLUB OF GUJ. LTD. SARDAR PATEL STADIUM, AHMEDABAD PAN-AAACT7280N RESPONDENT DEPARTMENT BY : SHRI Y.P. VERMA, SR. D.R. ASSESSEE BY : SHRI S.N. SAPORKAR & SHRI ANIL R. SHAH, A.RS. DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT : 11.01.2013 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THESE REVENUES APPEAL AND C.O. OF THE ASSESSEE HAV E BEEN FILED AGAINST THE ORDER OF LD. CIT(A)-XIV, AHMEDABAD DATED 18.11.2009 . 2. THE ONLY GROUND IN THIS APPEAL IS AGAINST THE DI SALLOWANCE OF RS.52,95,900/- MADE BY THE A.O. ON ACCOUNT OF GUEST FEES, ROOM CHA RGES AND HIRE CHARGES IN RESPECT OF CLUB LAWN COLLECTION FROM NON-MEMBERS, B Y HOLDING THAT THE INCOME EARNED FROM THE PERSONS WHO WERE NOT REGULAR MEMBER S OF THE CLUB WAS NOT OFFERED THOUGH IT WAS OUT OF PURVIEW OF MUTUALITY. LD. CIT(A) HAS DELETED THIS ADDITION BY OBSERVING AS UNDER:- I HAVE CAREFULLY CONSIDERED THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE A.R. ALONG WITH THE CASE LAWS AS RELIED UPON. I AM INCLINED TO ACCEPT THE CONTENTION OF THE APPELLANT SUPPORTED BY VARIOU S DECISIONS IN FAVOUR OF APPELLANT IN EARLIER YEARS BY VARIOUS APPELLANT AUTHORITIES ON THE SAME I.T.A. NO.296/AHD/2010 WITH C.O. NO.64/AHD/2010 A.Y. 2006-07 2 ISSUE. EVEN BY SUBMISSION DATED 13-11-09, APPELLAN T SUBMITTED LATEST DECISION OF THE HONBLE ITAT B BENCH AHMEDABAD IN THE CASE OF APPELLANT ITSELF FOR A.Y. 03-04 AND A.Y. 04-05 (ITA NO.2793/AHD/2006 AND 1398/AHD/2007) WHEREIN HONBLE ITAT VIDE ITS ORDER DT:30-10-2009 CONSIDERED THE SIMILAR DISALLOWANCE AND ADDITION IN RESPECTIVE YEARS AND AFTER TAKING INTO ACCOUNT THE FACTUAL AND LEGAL POS ITION AS WELL AS EARLIER YEARS APPELLATE ORDER IN THE CASE OF APPELLANT AS WELL AS THE HONBLE ITAT AHMEDABAD D BENCH DECISION DT:23-02-07 PASSED IN TH E CASE OF RAJPATH CLUB LTD. IN ITA NO.2830/AHD/2006 RELATING TO A.Y. 03-04 ALLOWED THE APPEAL OF THE APPELLANT FOR DELETING SUCH ADDITIONS . IT IS, THEREFORE, RESPECTFULLY FOLLOWING SUCH DECISION, THE ADDITION SO MADE IS DIRECTED TO BE DELETED. THE APPELLANT GETS A RELIEF OF RS.52,95,9 00/-. 3. SINCE LD. CIT(A) HAS GIVEN RELIEF TO THE ASSESSE E BY PLACING RELIANCE ON THE DECISION OF HONBLE ITAT IN ASSESSEES OWN CASE FOR THE A.Y. 2003-04 AND 2004-05, WE FEEL NO NEED TO INTERFERE WITH THE ORDER PASSED BY LD. CIT(A) AND THE SAME IS HEREBY UPHELD. 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. 5. THE C.O. HAS BEEN FILED IN SUPPORT OF LD. CIT(A) S ORDER WHICH HAS BECOME INFRUCTUOUS IN VIEW OF OUR DECISION IN REVENUES AP PEAL. ACCORDINGLY, THE C.O. OF THE ASSESSEE IS ALSO DISMISSED. 6. IN THE COMBINED RESULT, REVENUES APPEAL AND C.O . OF THE ASSESSEE, BOTH ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 11..01.2013 SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) BY ORDER 5. THE DR, AHMEDABAD 6. THE GUARD FILE 7. AR, ITAT, AHMEDABAD