Income Tax Appellate Tribunal - Hyderabad
Dy.Cit, Central Circle-1, Hyderabad vs M/S Prathima Educational Society,, ... on 15 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES : BENCH "B" HYDERABAD
(Through Video Conference)
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER
AND
SHRI L.P. SAHU, ACCOUNTANT MEMBER
I.T.A. Nos. 634 to 640/Hyd./2014
A.Y : 2004-05 to 2010-11
Dy.CIT, Central Circle 1 vs. M/s Prathima Educational Society
[Now ACIT, Central Circle -1] Plot No. 213, 'Prathima'
Hyderabad Road No. 1, Film Nagar
Hyderabad
[PAN: AAATP3833E]
&
I.T.A. Nos. 795 to 800/Hyd./2014
A.Y : 2005-06 to 2010-11
Dy.CIT, Central Circle 1 vs. Sri B. Srinivasa Rao
[Now ACIT, Central Circle -1] Hyderabad
Hyderabad
[PAN: ADAPB5985C]
(Appellant) (Respondent)
For Revenue: Sri B. Balakrishna, CIT-D.R.
For Assessee: Sri K.C. Devdas, C.A.
Date of Hearing : 10/06/2021
Date of Pronouncement : 15/07/2021
ORDER
PER S.S. GODARA, J.M.
The instant batch of Revenue's 13 appeals pertains to twin assessees namely M/s Prathima Educational Society (former) and its Chairman Shri B. Srinivasa Rao (latter) assessee; respectively. ITA Nos. 634 to 640/Hyd/14 along with ITA Nos. 795 to 800/Hyd/14 AYs 2004-05 to 2010-11 DyCIT, CC-1 vs. M/s Prathima Educational Society and Sri B. Srinivasa Rao, Hyd.
Revenue's seven appeals ITA 634 to 640/H/14 qua the said former assessee for AYs 2004-05 to 2010-11 arise against the CIT(A)-I, Hyderabad's common order dated 27.01.2014 passed in case nos. 0353 to 0359/CC-1,Hyd./CIT(A)-1/11-12 and six appeals ITA 795 to 800/Hyd/2014 qua the latter assessee for AY 2005-06 to 2010-11 are directed against the very CIT(A)'s common order dated 24.02.2014 passed in case nos. 03288 to 0333/CC- 1/Hyd/CIT(A)-I/11-12. Relevant proceedings in AYs 2004-05 to 2009-10 are u/s 143(3) rws 153A and in AY 2010-11 are u/s 143(3) of the Income Tax Act, 1961 [in short the Act]; respectively.
Heard both the parties. Case files perused.
2. Both the learned Representatives stated at the outset that the Revenue's instant appeals pertain to the search in question dated 10.09.2009 carried out in these twin assessees' cases. Learned CIT-DR next invited our attention to the Revenue's grounds in all these assessments framed on 30th December, 2011 making various additions; mainly pertaining to collection of capitation fee and other undisclosed unaccounted income(s) based on the seized material annexures A DES/13.2.2017; respectively.
3. The Revenue continued its endeavour in support of the impugned additions involving varying sums of money in all these thirteen appeals. It has further filed a detailed written note dated 2 ITA Nos. 634 to 640/Hyd/14 along with ITA Nos. 795 to 800/Hyd/14 AYs 2004-05 to 2010-11 DyCIT, CC-1 vs. M/s Prathima Educational Society and Sri B. Srinivasa Rao, Hyd.
2.4.2018 strongly supporting the impugned additions made in all these AYs in both assessee's cases.
4. Learned AR on the other hand has invited our attention to the tribunal's coordinate bench's order in former assessee's appeal ITA 720/Hyd/2012 preferred against the CIT(E)'s order dated 23.02.2012 passed u/s 12AA(3) of the Act based on the very search as well as seized material. Learned coordinate bench's order in paras 23 onwards seems to have taken note of not only the very seized material but also the assessee's chairman's search statement that the same belongs to this society only, to conclude that it could not prove any illegality or irregularity on assessee's part qua collection of capitation fee /excess fee. And also that the department had preferred its Tax Appeal no. 472/2014 against the tribunal's above stated order before hon'ble jurisdictional high court. Both the learned representatives submitted very fairly that their lordships have upheld the tribunal's order in a detailed judgement dated 13.7.2014. And that the Revenue's review application against the same is also stated to be pending till date.
5. We have given our thoughtful consideration to the above narrated backdrop of the clinching facts involved in the instant lis. We find that the tribunal's order in former assessee's registration appeal dated 8.11.2013 seals the outcome of Revenue's all these thirteen appeals since seeking to revive the Assessing officer's identical action making excess fee/capitation fee addition(s) based on the alleged seized material annexures A/PES/13 to 16. It has already been held in learned co-ordinate bench's order , that the 3 ITA Nos. 634 to 640/Hyd/14 along with ITA Nos. 795 to 800/Hyd/14 AYs 2004-05 to 2010-11 DyCIT, CC-1 vs. M/s Prathima Educational Society and Sri B. Srinivasa Rao, Hyd.
said seized material nowhere indicated any such excess receipts. The Revenue's plea before seeking to postpone instant batch hearing till the time its Review Application (supra) is adjudicated; does not deserve to be accepted. We accordingly adopt judicial consistency in view of earlier learned coordinate bench's findings to affirm CIT(A)'s action deleting the impugned addition(s) in all these cases. And more so when Revenue itself is fair enough in its written submissions quoting the very seized material in support of the assessments framed. Both these CIT(A)'s order under challenge, assessee wise, stand upheld therefore.
5.1. No other argument has been raised before us.
These Revenue's thirteen appeals are dismissed in above terms. A copy of this common order be placed in the respective case files.
Pronounced in Open Court on 15th July, 2021.
Sd/- Sd/-
(L.P. SAHU) (S.S. GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: the 15th July, 2021.
* gmv
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ITA Nos. 634 to 640/Hyd/14 along with ITA Nos. 795 to 800/Hyd/14 AYs 2004-05 to 2010-11 DyCIT, CC-1 vs. M/s Prathima Educational Society and Sri B. Srinivasa Rao, Hyd.
Copy of the Order forwarded to:
1. Dy.CIT, Central Circle 1 [ACIT, Central Circle 1 - now], Hyderabad.
2. (i) M/s Prathima Educational Society, Plot no. 213, 'Prathima', Film Nagar, Hyderabad , Telangana. ; (ii) Shri B. Srinivasa Rao, HNo.
293/82/C/172A, MLAs Colony, Road No.12, Banjara Hills, Hyderabad 500 034, Telangana
3. ACIT, Central Range - 1, Hyderabad
4. CIT(A)-1, Hyderabad
5. Pr.CIT, Central, Hyderabad
6. DR, ITAT, Hyderabad.
7. Guard File.
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