PYC Hindu Gymkhana, Pune V. Assistant Commissioner of Income tax,

ITA 2578/PUN/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9244 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 15-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S.2577 & 2578 /PUN/201 6 / ASSESSMENT YEAR S : 20 09 - 10 & 2012 - 13 PYC HINDU GYMKHANA, 766, BHANDARKAR ROAD, SHIVAJINAGAR, PUNE 411004 PAN : AAATP1121F ....... / APPELLANT / V/S. THE ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE, PUNE / RES PONDENT . / ITA NO.2822/PUN/2016 / ASSESSMENT YEAR : 2012 - 13 THE DY. COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE, PUNE ....... / APPELLANT / V/S. PYC HINDU GYMKHANA, VINCHEKAR PAVALION, DECCAN GYMKHANA, SHIVAJINAGAR, PUNE 411004 PAN : AAATP1121F / RESPONDENT ASSESSEE BY : S HRI C.H. NANIWADEKAR REVENUE BY : SHRI ABHISHEK MESHRAM / DATE OF HEARING : 1 9 - 09 - 2019 / DATE OF PRONOUNCEMENT : 24 - 09 - 2019 2 ITA NOS.2577, 2578 & 2822/PUN/2016 / ORDER PER S.S. VISWANETHRA RAVI, JM : TH ESE THREE APPEALS BY THE ASSESSEE AND REVENUE AGAINST THE SEPARATE ORDER S DATED 31 - 08 - 2016 AND 04 - 10 - 2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 10, PUNE [CIT(A)] FOR ASSESSMENT YEAR S 2009 - 10 AND 2012 - 13, RESPECTIVELY. 2. WE FIND THAT THE ISSUES RAISED IN ALL THESE APPEALS ARE SIMILAR , BASED SAME IDENTICAL FACTS. UPON HEARING BOTH THE PARTIES, WE PROCEED TO HEAR THESE APPEALS TOGETHER AND TO PASS A CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. FIRST WE SHALL TAKE UP ITA NO. 2577/ PUN/2016 BY ASSESSEE . ITA NO. 2577/PUN/2016, (A.Y. 2009 - 10) 3. AT THE OUTSET THE LD. AR, SHRI C.H. NANIWADEKAR SUBMITS THAT THE ASSESSEE IS NOT INTEREST ED TO PROSECUTE THE VALIDITY OF REOPENING ASSESSMENT RAISED IN GROUND NO. 1 AND PRAYED TO DISMISS AS N OT PRESSED. ACCORDINGLY, THE SAME IS DISMISSED AS NOT PRESSED. 4. FURTHER, THE ISSUES RAISED IN GROUND NOS. 2 TO 6 ARE IDENTICAL TO THE GROUNDS RAISED AND DECIDED BY THIS TRIBUNAL VIDE ITS ORDER DATED 23 - 07 - 2018 IN ITA NO. 179/PUN/2015 FOR A.Y. 2010 - 11 WHEREIN THIS TRIBUNAL REMANDED THE ISSUE RAISED IN SUCH GROUNDS TO THE FILE OF ASSESSING OFFICER FOR FRESH CONSIDERATION REFERRED TO PARA 17 IN THE SAID ORDER. HE PRAYED TO REMAND THE ISSUE RAISED IN GROUND NOS. 1 TO 6 TO THE FILE OF ASSESSING OFFICER IN TERMS OF OBSERVATIONS BY THIS TRIBUNAL FOR ASSESSMENT YEAR 2010 - 11. 3 ITA NOS.2577, 2578 & 2822/PUN/2016 5. THE LD. DR, SHRI ABHISHEK MESHRAM REPORTED NO OBJECTIONS IN REMANDING THE MATTER TO THE FILE OF ASSESSING OFFICER. 6 . HEARD BOTH PARTIES A ND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT AS RIGHTLY POINTED BY THE LD. AR, SHRI C.H. NANIWADEKAR THE ISSUES RAISED IN THE PRESENT APPEAL ARE SIMILAR TO THE GROUNDS RAISED IN ITA NO. 179/PUN/2015 FOR ASSESSMENT YEAR 2010 - 11 WHEREIN CO - ORD INATE BENCH OF THIS TRIBUNAL TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE THEREIN REMANDED THE MATTER TO THE FILE OF ASSESSING OFFICER IN TERMS OF OBSERVATIONS DETAILED IN PARA 17 OF SUCH ORDER. THEREFORE, TAKING INTO CONSIDERATION TH E SUBMISSIONS OF LD. AR AND LD. DR, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF ASSESSING OFFICER FOR FRESH CONSIDERATION TO DECIDE THE ISSUE RAISED IN GROUND NO. 1 TO 6 IN TERMS OF OBSERVATIONS MADE BY THIS TRIBUNAL VIDE ITS ORDER DATED 23 - 07 - 20 18 IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2010 - 11. THUS, GROUND NOS. 2 TO 6 ALLOWED FOR STATISTICAL PURPOSE. 7. IT IS BROUGHT TO OUR NOTICE THAT THE ASSESSEE RAISED ADDITIONAL GROUNDS IN APPEAL IN ITA NO. 179/PUN/2015 FOR ASSESSMENT YEAR 2010 - 11 WH EREIN THE SAID ADDITIONAL GROUND HAS NOT BEEN ADJUDICATED BY THIS TRIBUNAL. FOR NON - ADJUDICATION OF SAID ADDITIONAL GROUNDS, THE ASSESSEE PREFERRED MISCELLANEOUS APPLICATION BEFORE THIS TRIBUNAL IN MA NO. 94/PUN/2018 AND THE ORDER WAS RECALLED TO THAT EXT ENT, THIS TRIBUNAL REMANDED THE ADDITIONAL GROUNDS TO THE FILE OF ASSESSING OFFICER SINCE THE MAIN ISSUES ARE ALSO BEEN REMANDED TO THE FILE OF ASSESSING OFFICER FOR ITS FRESH CONSIDERATION VIDE ORDER DATED 06 - 09 - 2019 . THE LD. DR DID NOT CONTROVERT THE SA ME. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE ADDITIONAL GROUNDS RAISED IN THIS APPEAL TO THE FILE OF ASSESSING OFFICER FOR ITS FRESH 4 ITA NOS.2577, 2578 & 2822/PUN/2016 CONSIDERATION. THUS, ADDITIONAL GROUNDS RAISED BY TH E ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE FOR ASSESSMENT YEAR 2009 - 10 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ITA NO. 2578/PUN/2016, ( A .Y. 2012 - 13) ASSESSEES APPEAL 9 . THE FACTS BEING SIMILAR TO ASSESSMENT YEAR 2009 - 10 , T HE FINDINGS GIVEN BY US WHILE ADJUDICATING THE APPEAL OF ASSESSEE IN ASSESSMENT YEAR 2009 - 10 ON THE ISSUES IN HAND, WILL APPLY MUTATIS MUTANDIS TO THE ASSESSMENT YEAR UNDER APPEAL. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. 10. IN THE RESULT, THE APPEAL OF ASSESSEE FOR ASSESSMENT YEAR 2012 - 13 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ITA NO. 2822/PUN/2016, (A.Y. 2012 - 13) REVENUES APPEAL 11 . IT IS BROUGHT TO OUR NOTICE THAT THE GROUNDS RAISED IN THIS APPEAL RELATING TO PRINCIPLE OF MUTUALITY INVOLVING ENTRANCE FEES AND MEMBERSHIP FEES ARE IDENTICAL TO THE ADDITIONAL GROUNDS RAISED BY ASSESSEE IN APPEAL IN ITA NO. 179/PUN/2015 FOR ASSESSMENT YEAR 2010 - 11 . IN THE AFOREMENTION ED PARAS, WE HAVE DECIDED TO REMAND ADDITIONAL GROUNDS RAISED BY THE ASSESSEE TO THE FILE OF ASSESSING OFFICER SINCE THE MAIN ISSUES ARE ALSO BEEN REMANDED TO THE FILE OF ASSESSING OFFICER FOR ITS FRESH CONSIDERATION. THE LD. DR DID NOT CONTROVERT THE SAM E. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE GROUNDS RAISED IN THIS APPEAL TO THE FILE OF ASSESSING OFFICER FOR ITS FRESH CONSIDERATION. THUS, GROUNDS RAISED BY REVENUE ARE ALLOWED FOR S TATISTICAL PURPOSE. 5 ITA NOS.2577, 2578 & 2822/PUN/2016 1 2 . IN THE RESULT, THE APPEAL OF REVENUE FOR ASSESSMENT YEAR 2012 - 13 IS ALLOWED FOR STATISTICAL PURPOSE. 1 3 . TO SUM UP, BOTH THE APPEALS OF ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE AND THE APPEAL BY REVENUE IS ALLOWED FO R STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 24 TH SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 10, PUNE 4. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE