The DCIT, Circle-4, Ahmedabad V. M/s. Gala Gymkhana Pvt. Ltd., Ahmedabad

ITA 960/AHD/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0341 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 31-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: A L THAKKAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.960/AHD/2010 ASSESSMENT YEAR :2006-07 DCIT, CIRCLE-4, NAVJIVAN TRUST BUILDING, OFF. ASHRAM ROAD, AHMEDABAD V/S . GALA GYAMKHANA PVT. LTD., NAVNEET HOUSE, GURUKUL ROAD, MEMNAGAR, AHMEDABAD [ PAN NO. AAACG 5455E ] / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI RAHUL KUMAR, SR-DR /BY RESPONDENT SHRI A.L. THAKKAR, AR /DATE OF HEARING 16-01-2013 /DATE OF PRONOUNCEMENT 18-01-2013 / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEAL)-VIII, AHMEDABAD (CIT(A) FOR SHORT) DATED 30-11-2009 PERTAINING TO ASSESSMENT YEAR (AY) 20060-07. THE REVENUE HAS RAISED FOLLOWING THE GROUNDS OF APPEAL: - 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.6,42,000/- BEING ENTRANCE FEES MADE BY THE AS SESSING OFFICER. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFF ICER. 3. IT, THEREFORE, PRAYED THAT THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND THAT OF THE ASSESSING OFFICER MAY BE RESTORED T O THE ABOVE EXTENT. ITA NO.960/AHD/2010 A.Y. 2006-07 DCIT CIR-4 ABD V. GALA GYAMKHANA PVT. LTD. PAGE 2 2. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE IS A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND RUNNING THE BUSIN ESS OF GYMKHANA AND CLUB. THE CASE OF THE ASSESSEE WAS PICKED UP FOR SC RUTINY ASSESSMENT AND THE ASSESSMENT U/S. 143(3) OF THE INCOME-TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) WAS FRAMED THEREBY THE ASSESSING O FFICER MADE DISALLOWANCE IN RESPECT OF ENTRANCE FEE RECEIVED BY THE ASSESSEE FROM THE NEW MEMBERS. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT( A) WHO FOLLOWING THE DECISION IN RESPECT OF AY 2005-06 DELETED THE ADDIT ION MADE IN THIS RESPECT. NOW THE REVENUE IS IN APPEAL BEFORE THE TRIBUNAL. 3. LD. SR-DR SUPPORTED THE ORDER OF ASSESSING OFFIC ER AND SUBMITTED THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DELETING THE AD DITION. ON THE CONTRARY, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS ISSUE IS SQUARELY COVERED IN FAVOUR OF ASSESSEE IN ASSESSEES OWN CASE IN ITA NO . 137/AHD/2010 DATED 09-08-2012 FOR AY 2005-06. HE SUBMITTED THAT LD. CI T(A) HAS FOLLOWED THE ORDER IN RESPECT OF AY 2005-06 AND AGAINST THE ORDE R PERTAINING TO AY 2005-06 THE REVENUE HAS FILED BEFORE TRIBUNAL IN ITA NO. 13 7/AHD/2010. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD AND DECISION CITED BY LD. COUNS EL FOR THE ASSESSEE. WE FIND THAT THE FACTS IN THE YEAR UNDER CONSIDERATION ARE IDENTICAL WITH THE FACTS THAT WAS IN AY 2005-06 AND REVENUE HAS NOT POINTED OUT ANY CHANGE INTO THE FACTS OR CROSS CIRCUMSTANCES. WE FIND THAT CO-ORDIN ATE BENCH OF THIS TRIBUNAL IN ITA NO. 137/AHD/2010 (SUPRA) HAS DECIDED THIS IS SUE IN FAVOUR OF ASSESSEE FOLLOWING THE DECISION OF HONBLE CO-ORDINATE BENCH RENDERED IN THE CASE OF ACIT V. KARNAVATI CLUB LTD. IN ITA NO.2963/AHD/2009 & CO. NO. 269/AHD/2009. IN THIS VIEW OF THE MATTER, WE DO NOT FIND ANY INFIRMITY INTO THE ORDER PASSED BY LD. CIT(A) AND SAME IS HEREBY UPHEL D. THIS GROUND OF REVENUES APPEAL IS DISMISSED. ITA NO.960/AHD/2010 A.Y. 2006-07 DCIT CIR-4 ABD V. GALA GYAMKHANA PVT. LTD. PAGE 3 5. GROUND NO. 2 AND 3 ARE GENERAL IN NATURE AND DO REQUIRE ANY ADJUDICATION. 6. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP !' #- 18/01/2013 *+, - ../ ../ ../ ../ 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ','.2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. /67 ...2, .2 , *+, / DR, ITAT, AHMEDABAD 6. 7:; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ >/* '? .2 , *+, - STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 16/01 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 16/01 4) DATE OF CORRECTION - - 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 17/01 7) ORDER UPLOADED ON 18/01 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 18/01