DCIT (Exemption), Uttar Pradesh V. M/s. Woodstock School, Mussoorie

ITA 5613/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8179 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 01-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/D NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 5613/DEL/2015 ASSESSMENT YEAR: 2009-10 DCIT(EXEMPTION) CIRCLE GHAZIABAD. VS WOODSTOCK SCHOOL LANDOUR, MUSSOORIE, DEHRADUN. PAN NO. AAAAW0078P APPELLANT RESPONDENT REVENUE BY SH. J.K. MISHRA, CIT DR ASSESSEE BY NONE ORDER PER SHRI BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST TH E ORDER OF LD. CIT(APPEALS), DEHRADUN DATED 22.07.2015 FOR AY 2009-10 ON THE FOLLOWING GROUNDS: 1. THE LD.CIT(A) HAS ERRED IN PARTLY ALLOWING THE APP EAL OF THE ASSESSEE IGNORING THE FACT THAT THE PAYMENT TO SHRI SONAM BHATIA IS NOT COVERED BY ANY OF THE OBJECTS O F THE ASSESSEE SOCIETY. 2. THE LD.CIT(A) HAS IN ALLOWING THE APPEAL OF THE ASS ESSEE IGNORING THE FACT THAT THE PAYMENT TO M/S MARS CATE RING SERVICES PVT. LTD., IS NOT COVERED BY ANY OF THE OB JECTS OF THE ASSESSEE SOCIETY. DATE OF HEARING 12.04.2019 DATE OF PRONOUNCEMENT 12.04.2019 2 ITA NO . 5613/DEL/2015 2. THE LD.CIT(A) NOTED THAT ASSESSEE CHALLENGED THE ACTION OF THE AO IN ASSESSING INCOME AT RS. 1,03,58,380/- EVE N THOUGH THE RETURN WAS FILED AT (-) RS. 6.95 CRORES (DEFICIT). THE ASSESSEES COUNSEL HAS FILED DETAILED SUBMISSIONS TO SHOW THAT ARRANGEMENT WITH M/S MARS CATERING SERVICES PVT. LTD. AND ROKEB Y GUEST HOUSE WERE NOT COLLUSIVE AND ENTIRELY NEED BASED. THE LD. CIT(A) CONSIDERING THE FINDINGS OF THE AO AND SUBMISSIONS OF THE ASSESSEES COUNSEL FOUND THAT ISSUE IS COVERED IN FA VOUR OF THE ASSESSEE BY APPELLATE ORDER FOR AY 2010-11. ACCORD INGLY, APPEAL OF ASSESSEE WAS ALLOWED. 3. IT HAS BEEN BROUGHT TO OUR NOTICE THAT ITAT D BENCH IN THE CASE OF THE SAME ASSESSEE IN ITA NO. 3838/2014 AY 2 010-11 VIDE ORDER DATED 25.02.2019 DISMISSED THE DEPARTMENTAL A PPEAL. COPY OF THE ORDER IS PLACED ON RECORD. 4. IN VIEW OF THE ABOVE, WE FIND THAT THERE IS NO M ERIT IN THE DEPARTMENTAL APPEAL. THE LD. CIT(A) NOTED IN HIS F INDINGS THAT ISSUE IS SAME AS HAS BEEN CONSIDERED IN AY 2010-11. SINCE IN AY 2010-11 ITAT HAS DISMISSED THE DEPARTMENTAL APPEAL ON THE SAME GROUND ABOVE. THEREFORE, THERE IS NO MERIT IN THE DEPARTMENTAL APPEAL, SAME IS ACCORDINGLY, DISMISSED. 5. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (G.D. AGRAWAL) (BHAV NESH SAINI) VICE PRESIDENT JU DICIAL MEMBER DATED: 12/04/2019 3 ITA NO . 5613/DEL/2015 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 12/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/04/19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 12/4 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 16/4 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 16/4 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16/4 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO . 5613/DEL/2015