In the Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi, the case ITA Nos. 1691 to 1694/Del/2020 involved assessments for the years 2009-10 to 2010-11.
Appellant: ITO, Ward-2(1), Ghaziabad
Respondent: Windsor & Nova Apartment Owner Associates, RWA Office, Ashoka Road, Shipra Suncity Phase-II, Indirapuram, Ghaziabad
Order Type: Final Tribunal Order
Date of Order: 2022-08-12
Pronounced On: 2022-08-12
The appeals were filed by the revenue against the orders of the ld. CIT(A), Ghaziabad dated 28.06.2018.
The AO treated the maintenance charges received by the assessee society as income, but the ld. CIT(A) deleted the addition citing the principle of mutuality.
The AO levied a penalty under section 271(1)(b), which was already paid by the assessee, leading to the dismissal of the appeal.
The ld. CIT(A) confirmed the penalty levied under section 271(1)(c) based on additions made.
The AO taxed amounts received from subscription fees and disposal of waste and advertising income. The ld. CIT(A) enhanced the addition.
The matter was remanded back to the ld. CIT(A), Ghaziabad for fresh adjudication due to jurisdictional issues.
Result: Appeals of the revenue are allowed for statistical purposes.
Order Pronounced in the Open Court on 12/08/2022.
Signed by:
Anubhav Sharma, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
ITA 1691/DEL/2020 – Windsor & Nova Apartment Owner Associates vs. ITO WARD – 2(1), Ghaziabad
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