TMI Blog2019 (7) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... gal proposition as per various hon ble judicial forums at length that the impugned relief cannot be granted in such a case involving a tribe . We see no reason to interfere with the order of CIT(A) therefore. - Decided against assessee. - ITA No.348 to 350/Gau/2018 And ITA No.351/Gau/2018 - - - Dated:- 1-7-2019 - Shri S.S.Godara, Judicial Member And Dr. A.L. Saini, Accountant Member For The Assessee : None For The Revenue : Shri Sandeep Sengupta, JCIT-DR And Shri M.Haokip, JCIT-DR ORDER PER BENCH:- The instant batch of four cases pertains to two assessees M/s Hotel Centre Point and M/s Ri-Kynjal Serenity By The Lake, hereinafter referred as first and second assessee respectively for assessment year(s) 2013-14 to 2015-16, arise against the Commissioner of Income Tax (Appeals), Shillong separate orders, all dated 09-10-2018 passed in case No. CIT(A)/Shg/10047, 10068 10070/2017-18 involving proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961; in short the Act . Case(s) called twice. None appears at the assessees behest. The registry has already sent a RP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on person in accordance with Central Act. Person is detained u/s.2(31). The same is extracted as under: ( 31) persons includes- ( i) an individual, ( ii) a Hindu undivided family, ( iii) a company, ( iv) a firm, ( v) an association of persons or a body of individuals, whether incorporated or not, ( vi) a local authority, and ( vii) every artificial juridical person, not falling within any of the preceding sub-clause. From a reading of the inclusive definition, it is clear that firm has distinct identity as separate from that of individual or BOI though outside of the income tax Act, it might not have separate legal existence./ Not only is a firm recognized as separate person, the IT Act provides for separate scheme of taxation for firms as under: 1. A firm is taxed as a separate entity. It is separate from its partners. It does not matter whether the firm is registered or not. 2. The definition of firm includes a Limited Liability Partnership and LLP is trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question in the affirmative for the following reasons/rationale. ( i) Family is a group of blood relatives descending from a common ancestor. ( ii) The exemption will be availed by father, mother and children the immediate kindered, who lived in one house. ( iii) Section 10(26) is a beneficial provision and benefit is to be given to tribal people and members of Khasi tribe cannot be disentitled. From the order, it seems that the benefit has been extended from an individual to a Body of individual . The reasons why this decisions cannot be extended to other persons , i.e. firm, company, HUF, AJP, AOP, trust s, JV etc. are as under: ( i) There is very little difference between Individuals and Body of Individuals in the sense that an accumulation of individuals is a BOI. That is a BOI comprises only of individuals. ( ii) On the other hand, an AOP, a firm, a company could contain other entities. Hence, what applies to an individual may well apply to its collective, i.e. a BOI. But it would most certainly not apply to AOP, Firm or Companies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or exemption notification. ( 2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. ( 3) The ratio in Sun Export case (supra) is not correct and all the decisions which took similar view as in Sun Export Case (supra) stands overruled. The aforementioned decision of a 5-Judge Bench of Hon bnle Apex Court applies in fullest measure to the appeal under consideration. On strict interpretation of section 10(26), there is no reason to believe that exemption given to members of Scheduled Tribe can be extended to Partnership Firm formed by such individual tribals. 4.3.5 A/R also relied on provision of clause 13 of General Clauses Act. The said clause states that word importing masculine gender shall include females also and that singular shall include plural and vice versa. Placing reliance on this clause to mean that a partnership firm can be treated as belonging to a member of Scheduled Tribe is too far-fetched interpretation. The Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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