M/s. Sahajanand Classes,, Anand V. The Income Tax Officer, Ward-4, Anand

ITA 1965/AHD/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6134 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, *,L *,L*,L *,L- -- -,E ,E,E ,E- -- -LH LHLH LH* ** * IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. NO.1965/AHD/2014 ( / ASSESSMENT YEAR : 2008-09) M/S. SAHAJANAND CLASSES NANA BAZAR, V. V. NAGAR, TAL. & DISTT. ANAND 388 001 VS. INCOME TAX OFFICER, WARD 4, ANAND. ! PAN/GIR NO. : AAYFS 3703 N ( ' / APPELLANT ) .. ( #' RESPONDENT ) '$ APPELLANT BY : MS. ARTI N. SHAH, A.R. #'%$ / RESPONDENT BY : SHRI JAMES KURIAN, SR. D.R & ' (%) * / DATE OF HEARING 25/01/2018 +,-. %) * / DATE OF PRONOUNCEMENT 05/02/2018 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE RELATING TO ASSESSMEN T YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-IV, BARODA DATED 05.05.2014 WHICH IS ARIS ING OUT OF ORDER U/S.143(3) OF THE INCOME TAX ACT, 1961, VIDE APPEAL NO.CAB/IV-A- 209/2010-11. 2. THE MAIN GRIEVANCE OF THE APPELLANT IS THAT: THE LEARNED COMMISSIONER OF INCOME TAX, (APPEALS)- IV, BARODA HAS ERRED IN CONFIRMING THE TOTAL INCOME OF THE APPELLA NT AT RS.8,35,091/- AS AGAINST RS.2,37,654/- SHOWN BY THE APPELLANT, AND T HUS, CONFIRMING THE ADDITION OF RS.5,97,437/- TO THE TOTAL INCOME. ITA NO.1965/AHD /2014 M/S. SAHAJANAND CLASSES NAN BAZAR. VS. ITO ASST.YEAR 2008-09 - 2 - 3. BRIEFLY STATED FACTS AS CULLED OUT FROM THE RECO RDS ARE THAT THE ASSESSEE HAS E-FILED THE RETURN OF INCOME ON 23/09/ 2008 DECLARING THE TOTAL INCOME OF RS.2,37,654/-. A SURVEY U/S.133A OF THE I.T. ACT WAS CARRIED OUT AT THE BUSINESS PREMISES OF THE ASSESSE E ON 08 TH JANUARY, 2008 ALONG WITH SURVEY IN THE CASE OF SHRI NAINESH B. PA TEL, PROPRIETOR OF NAINESH B. PATEL, TUITION CLASSES. SHRI NAINESH B. PATEL IS PARTNER IN THE FIRM OF M/S. SAHJANAND CLASSES IN THE HUF CAPACITY. DURING THE COURSE OF SURVEY NO DISCLOSURE HAS BEEN MADE BY THE ASSESS EE. THE CASE WAS SELECTED FOR SCRUTINY. ASSESSMENT WAS COMPLETED U/S .143(3) OF THE I.T. ACT, 1961 ON 31/12/2010 ASSESSING THE TOTAL INCOME AT RS.14,81,620/-. 4. AGAINST THE SAID ORDER APPELLANT PREFERRED FIRST STATUTORY APPEAL BEFORE THE LD. CIT(A) WHO PARTLY ALLOWED THE APPEAL OF THE APPELLANT. 5. WE HAVE GONE THROUGH THE RELEVANT RECORD AND IMP UGNED ORDER. AOS ACTION OF ESTIMATING THE PRE SURVEY INCOME IS NOT CORRECT AND LD. CIT(A) WAS ALSO OF THE SIMILAR OPINION. IN SUPPORT OF THE CONTENTION APPELLANT HAS FILED A PAPER BOOK IN WHICH WE HAVE S EEN THE PROFIT AND LOSS ACCOUNT OF THE APPELLANT AND DURING THE COURSE OF S URVEY PROCEEDING, ASSESSEES ACCOUNT WERE EXAMINED MADE ON COMPUTER E NTRIES AND TUITION FEES REGISTER SHOWING RECEIPT RECEIVED. THE ASSESSE E SHOWN FEES RECEIVABLE AS PER SURVEY PARTY AMOUNTING TO RS.10,7 6,558/- AND TUITION FEES CREDITED IN PROFIT AND LOSS ACCOUNT AMOUNTING TO RS.15,12,038/-. LOWER AUTHORITIES MADE ADDITION ON ESTIMATED BASE W ITHOUT ANY SUBSTANTIAL EVIDENCE AND AN IMPORTANT FACT HAVE NOT BEEN LOOKED INTO THAT ITA NO.1965/AHD /2014 M/S. SAHAJANAND CLASSES NAN BAZAR. VS. ITO ASST.YEAR 2008-09 - 3 - THE APPELLANT HAS GIVEN FREE TEACHING TO 32 FINANCI ALLY WEAKER STUDENTS DURING THE F.Y. 2007-08 AND TUITION FEE AMOUNTING T O RS.1,92,000/- HAD NOT BEEN TAKEN FROM ANY STUDENT. IN SUPPORT OF ITS CONTENTION, AFFIDAVIT OF ALL 32 STUDENTS WAS ALSO SUBMITTED BEFORE THE LOWER AUTHORITIES. 6. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED O PINION THAT ASSESSEE DESERVES TO GET RELIEF AND APPEAL OF THE A SSESSEE IS ALLOWED. 7. IN THE RESULT, APPEAL OF THE APPELLANT IS ALLOWE D. THIS ORDER PRONOUNCED IN OPEN COURT ON 05 / 0 2 /201 8 SD/- SD/- IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LNL; L; L; L; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; (PRAMOD KUMAR) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/02/2018 PRITI YADAV, SR.PS !'# $#! COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) 45 / THE CIT(A)- 9, AHMEDABAD. 5. 67 8)'12 *12. 0 / DR, ITAT, AHMEDABAD 6. 8 9: ( GUARD FILE. % & / BY ORDER, # 6)) //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD