{"id":17566,"date":"2009-11-25T00:00:00","date_gmt":"2009-11-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-hotel-samrat-on-25-november-2009"},"modified":"2018-05-31T12:50:09","modified_gmt":"2018-05-31T07:20:09","slug":"the-commissioner-of-income-tax-vs-ms-hotel-samrat-on-25-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-hotel-samrat-on-25-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S.Hotel Samrat on 25 November, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S.Hotel Samrat on 25 November, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1305 of 2009(C)\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.HOTEL SAMRAT, EDAKKARA,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  :SRI.S.ARUN RAJ\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :25\/11\/2009\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR &\n                               V.K.MOHANAN, JJ.\n               ....................................................................\n              I.T. Appeal Nos.1305, 1066 & 1321 of 2009\n               ....................................................................\n              Dated this the 25th day of November, 2009.\n\n                                      JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
      Question raised in the connected appeals filed by the Revenue is<\/p>\n
whether the Tribunal was justified in allowing the Miscellaneous<\/p>\n
Petition to recall the earlier order and dismiss the appeals filed by the<\/p>\n
Revenue.      Respondent-assessee was engaged in the business of<\/p>\n
running a Bar Hotel as a partnership firm. During survey conducted,<\/p>\n
various records were recovered including the price list maintained by<\/p>\n
the Bar Hotel for retail sale of liquor. Statements were recorded from<\/p>\n
the Managing Partner, the Hotel Manager and also a supplier. The<\/p>\n
Assessing Officer found from the recovered materials and the<\/p>\n
statements that the gross profit conceded was incorrect and the gross<\/p>\n
profit received by the assessee was 60% for the year 1997-98, 70% for<\/p>\n
the year 1998-99 and 75% for the year 1999-2000. Assessments were<\/p>\n
accordingly completed on an estimation basis under Section 144 of the<\/p>\n
Income Tax Act.          On appeal, the C.I.T. (Appeal) relying on the<\/p>\n
                                    2<\/span><\/p>\n
judgment of this court in PAUL MATHEWS AND SONS VS.<\/p>\n
COMMISSIONER OF INCOME-TAX reported in (2003) 263 ITR 101<\/p>\n
held that the statements recorded under Section 133A(3)(iii) of the<\/p>\n
Income Tax Act have no evidentiary value and therefore, he cancelled<\/p>\n
the estimation made by the Assessing Officer and refixed the gross<\/p>\n
profit at 35%. In the appeals filed by the department, the assessee did<\/p>\n
not appear during hearing. The Tribunal, however, heard the appellant-<\/p>\n
department, perused the records and partly allowed the appeals by<\/p>\n
refixing gross profit at 40% for the first year, 45% for the next year and<\/p>\n
at 50% for the last year. The assessee thereafter filed an application to<\/p>\n
set aside the exparte order and for rehearing, which was allowed by the<\/p>\n
Tribunal.    However, after rehearing the party the Tribunal also<\/p>\n
following the judgment of this court abovereferred recalled their earlier<\/p>\n
order and dismissed the department appeals against which these<\/p>\n
appeals are filed.\n<\/p>\n
      2. We have heard Standing Counsel appearing for the appellant<\/p>\n
and Adv. Sri.V.S.Jayakumar appearing along with Adv. Sri.S.Arun Raj<\/p>\n
for the respondent-assessee. During hearing, we felt that the decision<\/p>\n
of this court in PAUL MATHEWS’ case abovereferred does not lay<\/p>\n
                                    3<\/span><\/p>\n
down the correct position of law because in our view, statement<\/p>\n
recorded under Section 133A(3)(iii), though cannot be treated as<\/p>\n
independent evidence like evidence recorded under Section 132(4), has<\/p>\n
corroboratory value in assessment and statement recorded under the<\/p>\n
said provision can be even relied on by the assessee. In other words,<\/p>\n
the decision of this court that the statement recorded under the above<\/p>\n
provision does not have evidentiary value, in our view, does not lay<\/p>\n
down the correct law. However, since counsel for the respondent-<\/p>\n
assessee does not rely on the above decision, we proceed to consider<\/p>\n
these cases on merits without referring the matter for consideration to<\/p>\n
Full Bench because by the operation of the latter part of the Section,<\/p>\n
such statement has relevance for assessment and other proceeding<\/p>\n
under the Act.\n<\/p>\n
      3. This is a case where during survey the department recovered<\/p>\n
certain account books, price list etc. Statements were also recorded<\/p>\n
from the Managing Partner, from the Manager of the Hotel and also a<\/p>\n
supplier, all of whom have confirmed to the department’s stand that<\/p>\n
accounts written are not full and complete and do not reflect the actual<\/p>\n
receipts on sales. Therefore, best judgment assessment under Section<\/p>\n
                                     4<\/span><\/p>\n
144 was the only course open to the Assessing Officer. In fact, in<\/p>\n
principle, even the first appellate authority who modified the<\/p>\n
assessment has not directed acceptance of books of accounts. All what<\/p>\n
he has done is to fix the gross profit at a uniform rate of 35% for all the<\/p>\n
years.  In doing so he has relied on the fact that in subsequent<\/p>\n
assessments even in assessee’s own case gross profit assessed is only<\/p>\n
upto 34% and in comparable cases gross profit adopted is not as high<\/p>\n
as the percentage estimated for the three years in the assessee’s case.<\/p>\n
We notice from the Tribunal’s first order that even though it was passed<\/p>\n
without hearing the assessee, the Tribunal has elaborately considered<\/p>\n
the documents produced and the statements recorded. However, the<\/p>\n
Tribunal was in fact considerate in refixing the gross profit from 40%<\/p>\n
to 50% for the three years. After going through the impugned order of<\/p>\n
the Tribunal issued after filing of the Miscellaneous Petition, we feel<\/p>\n
the Tribunal has based on the judgment of this court not only rejected<\/p>\n
the statements as having      no evidenciary value, but has not even<\/p>\n
considered the contents of the documents seized by the department, the<\/p>\n
most important of which is the price list. When the contents of the<\/p>\n
documents seized are proved through corroboratory evidence of the<\/p>\n
                                    5<\/span><\/p>\n
Managing Partner, the Manager and the sales boy, we see no reason to<\/p>\n
reject it. However, at this distance of time remand again to the lower<\/p>\n
authority will cause hardship to the assessee and also to the department.<\/p>\n
For the sake of finality, we feel the gross profit estimated by the<\/p>\n
Tribunal in the first round at 40% for the year 1997-98 can be applied<\/p>\n
for all the years. Accordingly we allow the appeals in part by vacating<\/p>\n
orders of the Tribunal and C.I.T.(Appeals) and by directing the<\/p>\n
department to accept gross profit at 40% for all the years as fixed by<\/p>\n
the Tribunal in the first round of appeals. The Assessing Officer will<\/p>\n
revise the assessments accordingly.\n<\/p>\n<\/p>\n
                                    C.N.RAMACHANDRAN NAIR
\n                                    Judge<\/p>\n
                                    V.K.MOHANAN
\n                                    Judge
\npms<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs M\/S.Hotel Samrat on 25 November, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1305 of 2009(C) 1. THE COMMISSIONER OF INCOME TAX, … Petitioner Vs 1. M\/S.HOTEL SAMRAT, EDAKKARA, … Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent :SRI.S.ARUN RAJ The Hon’ble MR. Justice C.N.RAMACHANDRAN […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-17566","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S.Hotel Samrat on 25 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-hotel-samrat-on-25-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S.Hotel Samrat on 25 November, 2009 - 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