Surdeep Kaur Uppal, Hyderabad V. ACIT, Hyderabad

ITA 1223/HYD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69940 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADAGIRI
• Assessee Lawyers: S S CHAUDHARY
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO. 1223/HYD/2013 ASST. YEAR: 2009-10 SURDEEP KAUR UPPAL, NANIKRAMGUDA, HYDERABAD. PAN: AAPPU9162J VS. ACIT, CENTRAL CIR-7, HYDERABAD. APPELLANT RESPONDENT APPELLANT BY: SRI S.S. CHAUDHARY RESPONDENT BY: SRI B. YADAGIRI DATE OF HEARING: 05-12-2013 DATE OF PRONOUNCEMENT: 05.12.2013 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT (A)-II, HYDERABAD DATED 9-5-2013 AND IT PERTAINS TO THE ASSESSMENT YEAR 2009-10. 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WITH REGARD TO DETERMINATION OF INCOME AT 70% OF GROSS R ECEIPTS RECEIVED BY THE ASSESSEE FOR THE YEAR UNDER CONSIDE RATION 3. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSE SSEE IS A FILM ARTISTE BY PROFESSION, FILED HER RETURN OF INC OME FOR THE ASST. YEAR 2009-10 ON 30-9-2009 DECLARING INCOME O F RS.30,69,154/-. THE GROSS RECEIPTS OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION WERE RS.74,44,747/-. THE ASSESSEE CLAIMED EXPENDITURE OF RS.42,78,247/- AND ARRIVED A T NET INCOME OF RS.31,66,500/-. THE ASSESSEE PLEADED BEF ORE THE ASSESSING OFFICER THAT THE EXPENDITURE IS A MUST FO R BEING IN LIMELIGHT IN THE GLAMOROUS FILM INDUSTRY. APART FR OM OTHER ITA NO. 1223 OF 2013 SURDEEP KAUR UPPAL, HYD. ====================== 2 GENERAL SUBMISSIONS, THE ASSESSEE HAS NOT PRODUCED ANY OTHER MATERIAL IN SUPPORT OF THE EXPENSES CLAIMED. BEING SO, THE ASSESSING OFFICER ESTIMATED THE INCOME OF THE A SSESSEE FROM FILM PROFESSION AT 70-% OF RS.74,44,747/- WHI CH WORKED OUT AT RS.52,11,323/-. IN ADDITION TO THIS, THE AS SESSING OFFICER CONSIDERED THE INCOME FROM OTHER SOURCES AT RS.2,654/- AND HENCE TOTAL GROSS INCOME OF THE ASSE SSEE WORKED OUT AT RS.52,13,977/- AND DEDUCTING RS.1 LAK H ON ACCOUNT OF 80C DEDUCTION, TOTAL TAXABLE INCOME DETE RMINED BY THE ASSESSING OFFICER AT RS.51,13,977/-. AGAINST THE ORDER OF THE ASSESSING OFFICER, THE ASSESSEE WENT IN APPEAL BEFORE THE CIT (A). THE CIT (A) CONFIRMED THE ORDER OF THE ASS ESSING OFFICER, HENCE, THE ASSESSEE IS IN APPEAL BEFORE US . 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS OF THE PART IES AND PERUSED THE MATERIAL ON RECORD. ADMITTEDLY, WE FIN D THAT SIMILAR ISSUE IN THE ASSESSEES OWN CASE FOR ASSE SSMENT YEARS 2005-06 TO 2008-09 IN ITA NOS. 1547 TO 1550/H YD/10 DATED 19-11-2011 WAS CONSIDERED BY THIS TRIBUNAL. THE TRIBUNAL CONFIRMED THE ESTIMATION OF INCOME FROM FI LM PROFESSION AT 70% OF GROSS RECEIPTS AND THEREAFTER DIRECTED TO GIVE DEDUCTION U/S 80C/80L AS THE CASE MAY BE, IF A LREADY CLAIMED BY THE ASSESSEE, IF ANY. CONSIDERING THE EA RLIER ORDER OF THE TRIBUNAL DATED 19-11-2011 CITED (SUPRA), WE ARE INCLINED TO CONFIRM THE ORDER OF THE CIT (A) WITH REGARD TO NET INCOME OF THE ASSESSEE AT 70% OF GROSS RECEIPTS. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5-12-2013. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 5 TH DECEMBER, 2013 ITA NO. 1223 OF 2013 SURDEEP KAUR UPPAL, HYD. ====================== 3 COPY FORWARDED TO: 1. SURDEEP KAUR UPPAL, C-301, 1 ST FLOOR, JAYABHERI ORANGE COUNTY, OPP. ISTA HOTEL, NANIKRAMGUDA, HYDERABAD. 2. THE ASST. CIT, CENTRAL CIR-7, HYDERABAD. 3. 4. 5 THE CIT(A)-II, HYDERABAD. THE CIT-I, HYDERABAD. THE DR ITAT, HYDERABAD JMR* ITA NO. 1223 OF 2013 SURDEEP KAUR UPPAL, HYD. ====================== 4 S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER