9911796707
TMI Blog2016 (5) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... MBER : These two appeals by the Revenue are directed against the separate orders of the Commissioner of Income Tax(Appeals)-IV, Ahmedabad dated 27/06/2011 for AY 2008-09 and dated 3/04/2014 for AY 2009-10. The assessee is in cross-appeals thereof. 2. Before us, both the parties submitted that though the appeals relate to different assessment years, but the facts in both the appeals are identical except for the assessment year and the amounts involved and the submissions made by them while arguing one case would be applicable to the other appeal also. In view of the aforesaid submissions, we for the sake of convenience, proceed to dispose of all the appeals by way of a consolidated order. We thus proceed with the facts for AY 2008-09. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent from its Members including Temporary Members Guest Fes Income from hire of Room, hire charges in respect of Club Law is exempt on principal of Mutuality and therefore the Appeal filed by the Department is required to be dismissed. 2. (a) The Hon.Tribunal from year to year and from A.Y. 03-04 to A.Y. 05-06 and also A.Y. 07-08 have accepted the above principle and have held that the Income by the Assessing Officer was not correct it being exempt on principle of Mutuality. (b) It is further submitted that question regarding principal of Mutuality and Income being Exempt having been settled and accepted by the Income-tax Department for more than 30 years in view of Principal laid down by Hon.Supreme Court in the case of U.O I vs. Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns aggregating to Rs. 85,05,005/- received from outsiders i.e. nonmembers outside the principles of mutuality. The Assessing Officer treated the entire income as taxable. It has been pointed out by the Ld.AR that the issue is directly covered by the orders of ITAT, Ahmedabad in appellant's own case for assessment years from AY 2004-05 to 2007-08. He has also submitted copy of the order of the ITAT. I have carefully perused the order of the Hon'ble ITAT submitted by the appellant. The submission made by the appellant is correct. The Hon'ble ITAT has held that the assessee was entitled for the benefit of doctrine of mutuality as the hire charges were received from the guests of the members. Respectfully following the decision of Hon'ble ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee on fixed deposits made with bankers were exempt and thus was on different facts. He therefore submitted that the facts in those case are entirely different and therefore the decision relied upon by Revenue are not applicable to the present facts. 6. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below as well as the judgement/decision relied upon by the parties. The issue in the present case is whetherthe receipts from guest fees, income from hire of rooms, hire charges in respect of club lawn is to be considered exempt by following principal of mutuality. We find that the ld.CIT(A), following the Tribunal's order in assessee's own case in earlier ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Hon'ble ITAT Ahmedabad D Bench decision Dt:23-02-07 passed in the case of Rajpath Club Ltd. in ITA No.2830/Ahd/2006 relating to A.Y. 03- 04 allowed the appeal of the appellant for deleting such additions. It is, therefore, respectfully following such decision, the addition so made is directed to be deleted. The appellant gets a relief of Rs. 52,95,900/-." 3. Since Id. CIT(A) has given relief to the assessee by placing reliance on the decision of Hon'ble ITAT in assessee's own case for the A.Y. 2003-04 and 2004-05, we feel no need to interfere with the order passed by Id. CIT(A) and the same is hereby upheld." 6.1. Before us, Revenue has not brought any contrary binding decision in its support nor has placed any mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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