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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER :
The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2, Chennai in dated 28.09.2017 for assessment year 2013-14.
:-2-: ITA No. 3159/Chny/2018
M/s. Suguna Charitable Trust, the assessee, is running a polytechnic college and industrial training. It owns an auditorium called Suguna Auditorium popularly known as Suguna Kalyanamandapam at Coimbatore, lets out for social functions.
While making the assessment for assessment year 2013-14, the Assessing Officer, inter alia, treated the income earned from the Kalyanamandapam as an income from business and assessed accordingly. Aggrieved, the assessee filed appeal before the CIT(A).
The CIT(A) dismissed the appeal. Aggrieved against the order of the Ld. CIT(A), the assessee filed this appeal.
The Ld. AR submitted that this tribunal in the assessee’s case for assessment years 2011-12 & 2012-13 in & 25/Mds/2016 dated 05.12.2017 remitted the issue to the Ld. CIT(A) for a fresh consideration. This being so, the decision of the Ld. CIT(A) relying on his own order is not correct and hence the appeal may be allowed. Per contra, the Ld. DR submitted that the Ld. CIT(A) was not having the benefit of the order relied on by the ITAT as the ITAT decision was rendered in December, 2017, while the Ld. CIT(A) decided the issue in September, 2017.
We heard the rival submissions. Since, the same issue is remitted back to the Ld. CIT(A) in the assessee’s own case for assessment years 2011-12 & 2012-13 vide the order, supra, this issue is also remitted back to the Ld CIT(A) for fresh examination.
He shall pass a speaking order after affording adequate opportunity to the assessee.
In the result, the assessee’s appeal is partly allowed for statistical purposes.
Order pronounced in the open court on 13th December, 2018 at Chennai.