ITO 12(3)(2), MUMBAI v. TULSIANI CHAMBERS PREMISES CO-OP. SOCIETY LTD, MUMBAI

ITA 6344/MUM/2009 | 2002-2003
Pronouncement Date: 28-07-2010 | Result: Dismissed

Appeal Details

RSA Number 634419914 RSA 2009
Assessee PAN AAAAT8890N
Bench Mumbai
Appeal Number ITA 6344/MUM/2009
Duration Of Justice 7 month(s) 19 day(s)
Appellant ITO 12(3)(2), MUMBAI
Respondent TULSIANI CHAMBERS PREMISES CO-OP. SOCIETY LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-07-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted H
Tribunal Order Date 28-07-2010
Assessment Year 2002-2003
Appeal Filed On 09-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI D.K. AGARWAL J.M. AND SHRI A.L. GEHLOT A.M. ITA NO. 6344/M/2009 ASSESSMENT YEAR: 2002-03 INCOME TAX OFFICER 12(3)(2) APPELLANT ROOM NO. 102 AAYAKAR BHAVAN M.K. ROAD MUMBAI 20 VS. M/S TULSIANI CHAMBERS PREMISES CO-OP. SOCIETY LTD. RESPONDENT BASEMENT TULSIANI CHAMBERS 212 NARIMAN POINT MUMBAI 400 021. (PAN AAAAT8890N) APPELLANT BY : MR. AMARDEEP RESPONDENT BY : MRS. TASNEEM VARAWALA ORDER PER A.L. GEHLOT A.M.: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 23 MUMBAI PASSED ON 24.09.2009 FOR THE ASSESSMENT YEAR 2002-03. 2. THE REVENUE HAS RAISED 4 GROUNDS OF APPEAL THE SUM AND SUBSTANCE OF WHICH IS THAT THE CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 6 75 000/- ON ACCOUNT OF DISH ANTEN NAL CHARGES COLLECTED BY THE SOCIETY. 3. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE HAD RECEIVED DISH ANTENNA CHARGES AMOUNTING TO RS. 6 75 000/-. THE AO WAS OF THE VIEW THAT THOUGH THE ABOVE RECEIPTS A RE TAXABLE IN THE HANDS OF THE SOCIETY THE ASSESSEE HAD NOT OFFE RED THE SAID AMOUNT FOR TAXATION. ON BEING ASKED TO CLARIFY WHY THE SAID CHARGES SHOULD NOT BE TAXED IN THE HANDS OF THE ASSESSEE THE ASSESSEE SUBMITTED THAT THE PERSONS WHO HAVE PAID THE DISH A NTENNA SERVICE CHARGES ARE THE MEMBERS OF THE SOCIETY THEREFORE THE AMOUNTS ITA NO. 6344/MUM/09 TULSIANI CHAMBERS PREMISES CO-OP. SOCIETY LTD. 2 SHOULD BE CONSIDERED AS MUTUAL RECEIPTS EXEMPT FROM TAXATION. THE AO REJECTED THE ASSESSEES SUBMISSION AND MADE THE ADDITION OF RS. 6 75 000/- RECEIVED BY THE ASSESSEE AS DISH ANTENNA CHARGES BY HOLDING THAT THE DISH ANTENNA CHARGES WERE TAXABLE IN THE HANDS OF THE SOCIETY IN THE YEAR UNDER CONSIDERATION. THE CI T(A) DELETED THE ADDITION MADE BY THE AO FOLLOWING THE DECISION OF I TAT MUMBAI BENCH IN THE OWN CASE OF THE ASSESSE IN ITA NO. 278 4/MUM/2002 DATED 08.05.2009. 4. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES AND PERUSED THE RECORD. THE LEARNED REPRESENTATIVES OF THE PARTIES AGREED THAT THIS ISSUE IS COVERED BY THE DECISION O F ITAT MUMBAI BENCH IN THE OWN CASE OF THE ASSESSEE FOR AY 2003-0 4 WHEREIN THE ITAT HELD THAT AS LONG AS THE SOCIETY HAS UNDER TA KEN THE WORK OF INSTALLATION OF THE DISH ANTENNA THE CONTRIBUTIONS RECEIVED FROM THE FEW MEMBERS OF THE SOCIETY ARE NOT EXIGIBLE TO TAX. ACCORDINGLY THE RECEIPT OF THE AMOUNTS ON SOME OF THE MEMBERS O F THE SOCIETY DOES NOT ALTER THE SITUATION AS THERE CAN BE MANY R EASONS FOR NON- PAYMENT OF THE CONTRIBUTIONS BY SOME MEMBERS OF THE SOCIETY. A COPY OF THE SAID ORDER OF THE ITAT IS AVAILABLE ON RECORD. SINCE THE ISSUE UNDER CONSIDERATION IS IDENTICAL TO THAT OF A Y 2003-04 WE RESPECTFULLY FOLLOW THE SAME AND IN THE LIGHT OF TH AT WE CONFIRM THE ORDER OF CIT(A) ON THIS ISSUE. 5. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JULY 2010. SD/- SD/- (D. K. AGARWAL) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 28 TH JULY 2010 ITA NO. 6344/MUM/09 TULSIANI CHAMBERS PREMISES CO-OP. SOCIETY LTD. 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE H BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI. KV S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON 28.7.10 SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR 28.7.10 SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER