ITO WARD - 2(1), Ghaziabad V. Windsor & Nova Apartment Owner Associates, Ghaziabad

ITA 1694/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8217 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 13-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA Nos.1691 to 1694/Del/2020 Asstt. Years : 2009-10 to 2010-11 ITO, Ward-2(1), Ghaziabad Vs. Windsor & Nova Apartment Owner Associates, RWA Office, Ashoka Road, Shipra Suncity Phase-II, Indirapuram, Ghaziabad (APPELLANT) (RESPONDENT) PAN NO. AAAAW7263Q Assessee by : Shri Narendra Solanki, CA Revenue by : Shri M. Barnawal, Sr. DR Date of Hearing: 20.07.2022 Date of Pronouncement: 12.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: These appeals have been filed by the revenue against the orders of the ld. CIT(A), Ghaziabad dated 28.06.2018. ITA No. 1691/Del/2020 2. The AO treated the maintenance charges received by the assessee society as income of the assessee for the instant year. The ld. CIT(A) deleted the addition on the grounds that in the next year, the Assessing Authority have accepted the principle of mutuality and held that the assessee was eligible for the benefit of doctrine of mutuality and no demand was raised on the similar issue. ITA No. 1692/Del/2020 3. The AO levied penalty of Rs.10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 and the ld. CIT(A) dismissed the Page | 2 appeal of the assessee being infructuous as the assessee has already deposited the penalty of Rs.10,000/-. ITA No. 1693/Del/2020 4. The ld. CIT(A) confirmed the penalty levied u/s 271(1)(c) of Rs.1,71,855/- on the grounds that the addition has been confirmed to that extent. ITA No. 1694/Del/2020 5. The AO allowed the subscription fees invoking the doctrine of mutuality and taxed the amounts received of Rs.6,60,000/- on disposal of waste and advertising income. The ld. CIT(A) enhanced the addition to Rs.6,69,783/-. 6. At the outset, the ld. DR submitted that the ld. CIT(A), Noida do not exercise the jurisdiction over the cases of Ghaziabad, the appeals ought to have been passed by ld. CIT(A) who has the jurisdiction as per the jurisdictional order of the CBDT. Hence, the matters are being remanded back to the file of the ld. CIT(A), Ghaziabad to adjudicate the matter afresh in accordance with the provisions of the Act. 7. In the result, the appeals of the revenue are allowed for statistical purpose. Order Pronounced in the Open Court on 12/08/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/08/2022 *Subodh Kumar, Sr. PS*