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TMI Blog2023 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation wing) was satisfied with the information submitted by the assessee. It is not disputed that the assessment was reopened to tax the commission income on the transactions facilitated by the appellant for the marble traders of Kishangarh. This aspect of the reasons recorded by the revenue has not been controverted. Therefore, considering the decision of the apex court in the case of Sun Engineering [ 1992 (9) TMI 1 - SUPREME COURT] while assessing the income of the assessee reasons recorded are to be considered. CIT(A) while deciding the appeal of the assessee has dealt with the two-remand report of the assessing officer on of March 2015 and another of August 2015. The non disputed facts emergeis that the assessee admitted that bank accounts were opened, wherein different parties at different places deposited the money, in turn at Kishangarh, the money was withdrawn and after charging commission, which was ranging from Rs. 100 to Rs. 300 per lac and the remaining amount was given back to the persons as advised by the depositors. CIT(A) noted that the assessee reminded that the ld. AO himself agreed to these facts in the first half of the assessment order that the money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter pertaining to Smt. Kusum Devi Vijayvargiya in ITA no. 944/JP/2015 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably interlinked or in fact interwoven and the facts and circumstances of other cases are identical except the difference in the amount in other assessment year. The ld. DR did not raise any specific objection against taking that case as a lead case. Therefore, for the purpose of the present discussions, the case of ITA No. 944/JP/2015 is taken as a lead. 3.1 Based on the above arguments we have also seen that for these appeals are on similar facts, similar arguments and similar grounds raised, therefore, were heard together these three appeals and are disposed by taking lead case facts, grounds and arguments from the folder in ITA No. 944/JP/2015 for the assessment year 2010-11 and the order there in passed shall mutatis mutandis apply to ITA Nos. 945/JP/2015, 907 908/JP/2015, 933 to 935/JP/2015, 507/JP/2018,927 928/JP/2015,909 to 912/JP/2015, 949 to 951/JP/2015, 954 955/JP/2015. 4. Before moving towards the facts of the case we would like to mention that the revenue has assailed the appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -11/652 dated 10.06.2011 from ITO, Ward, Kishangarh. The assessments for A.Y 2008-09 to 2010-11 were re-opened u/s 147 and also case for A.Y 2011-12 selected for scrutiny. 5.1 The assessee filed original return of income on 29.10.2012 declaring total income at Rs. 2,32,390/-. The assessee claimed to have earned the income from commission. A notice u/s 148 of the IT. Act was issued on 18.03.2013 and same was duly served upon the assessee on 22.03.2013. In compliance, assessee vide letter dated Nil received in this office on 05.04.2013 has stated that return of income filed on 29.10.2012 may be treated return in response to notice u/s 148 of the IT. Act. The assessee also asked reasons for re-opening the assessment. The reasons recorded were forwarded to the assessee. 5.2 The assessee raised objection against reopening the assessment vide letter filed on 18.04.2013 and the objection raised by the assessee reads as follows: 1. It is true that during the period under consideration we were having bank account through which the marble dealers or intending customers brought the money here. 2. Those persons deposited the money at these accounts and after deducting the commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the amount in bank account, the confidants, i.e. Facility providers withdraw the amount of on money and handover to the beneficiaries i.e. the sellers. The facility providers claim that they receive Rs. 200/- to 300 per ₹1,00,000/- received in their bank account by way of Commission. As has been admitted by the assessee during survey u/s. 133A. The assessee is also prima facie found engaged in providing facility of bringing cash payment of the marble traders by allowing them to use her bank accounts. Also this is in conformity with the prevailing market practice in this business in the region. On perusal of balance sheet filed by the assessee along with the return of income, it was surprised by that no bank account has been disclosed whereas the assessee is maintaining 11 bank account having total credit 19,75,57,105/- and an amount of transfer recorded for a sum of Rs. 1,85,78,700/-. It is further noticed by the ld. AO that the deposits as well as withdrawals appearing in these bank accounts have not been accounted for in the books of account and not been considered in return of income. In the situation, in order to determine the income attributable to these bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee furnished the names and address of depositors as well as beneficiaries to whom payments were made, the assessee s claim could be accepted that she was just a broker earning commission. In absence of these basic details, it is not proved that she was providing facility of bringing unrecorded sales proceeds of any sellers through her bank accounts. In this situation the ld. AO noted that there is no other option except to hold that the deposit in the bank accounts are nothing but assessee s own trading receipts/ sale proceeds and withdrawals were for the corresponding purchase and expenses. Accordingly, the assessment was framed, estimating G.P. rate of 16% on the total turnover of Rs.17,89,78,405/- which came to Rs.2,86,36,545/-. 6. Against the order of the ld. AO the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) considering the facts and circumstances in detailed and after considering the submission of the assessee allowed the appeal of the assessee directing theld. AO to assess only commission income of Rs.225/- per lacs (@Rs.300 per lac less expenses @25%). 7. Aggravated from the said order of the ld. CIT(A) the revenue preferred the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount, they have been using their confidants (facility providers). The confidents are having multiple bank accounts either in their name or in the names of their family members or concern/forms. Their bank account numbers are intimated to the buyers who deposit the balance amount which is actually on-money, in the bank account of the confidants. The buyers deposit amount below Rs. 50,000/- to avoid mentioning PAN on pay-in-slips. After receipt of amount in bank account, the confidants i.e, facility providers withdraw the amount of on-money and hand over to the beneficiaries i.e. sellers. The AO has therefore, given his prima facie finding that the assessee is found prima facie engaged in providing facility to bring cash payments of the marble traders by allowing them to use her bank account which is in conformity with the prevailing market practice in this region. 2.4 The said prima facie finding by the AO is on the basis of statement of the asseseee and her husband which have been recorded during the course of survey. With a view to arrive at a definitive finding and to corroborate the said statements given by the assessee in terms of acting as facility providers, the AO has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case, indubitably, possession of the wrist-watches was found with the petitioner. The petitioner did not adduce any evidence, far less discharge the onus of proving that the wrist-watches in question did not belong to the petitioner. Hence, the High Court held, and in our opinion rightly, that the value of the wristwatches is the income of the assessee. In this connection, reference may be made to the views expressed by Justice Tulzapurkar, as his Lordship then was, of the Bombay High Court in the case of J.S. Parkar vs. V.B. Palekar (1974) 94 ITR 616 (Bom) : TC42R.1775, where, on a difference of opinion between Justice Deshpande and Justice Mukhi, Justice Tulzapurkar agreed with Justice Deshpande and held on the question whether the evidence established that the petitioner was the owner of the gold seized, though there was no direct evidence placed before the taxing authorities to prove that the petitioner had actually invested moneys for purchasing the gold in question, the inference of the ownership of the gold in the petitioner in that case rested upon circumstantial evidence. There also gold was seized from a motor launch belonging to the petitioner in that case. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank accounts. In our view it is for the assessee in whose bank accounts the money has been found deposited to explain the nature and source of such deposits and it is in respect of every such transaction, the assessee has to provide the necessary explanation to the AO. Similarly, the claim of the asseseee that the money was withdrawn and given to the various beneficiaries has to be explained for each of the transactions and the necessary linkage/nexus has to be established by the assessee. The same is in conformity with the proposition of law laid down by the Hon ble Rajasthan High Court in the case of R.S. Rathore 212 ITR 350 (Raj.). In that case, even though the decision were rendered in the context of section 68, to our mind the same is equally relevant for facts under consideration even though the assessee has not maintained books of accounts and the AO has not invoked section 68 specifically in the instant case. The Hon ble High Court has observed as under: Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income-tax as income of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as explained. Even lapse of time or inability of the assessee would not make the unexplained investment an explained one. It is each and individual entry on which the mind has to be applied by the taxing authority when an explanation is offered by the assessee. If no explanation has been offered in respect of a particular entry, the taxing authority will be justified in coming to the conclusion that the said investment is unexplained. It is not the totality of the credit entries which are to be allowed or to be disallowed. This work has to be done on the basis of the explanation offered for different entries and if the explanation of the assessee is acceptable on the basis of the evidence produced before the taxing authority, the Tribunal can come to the conclusion that such investment is fully explained. In these circumstances, the Tribunal was not justified in confirming the order of the CIT(A) and there is contradiction in its decision in holding that all investments cannot be treated as unexplained though some of them are certainly not genuine. The matter is remitted back to the Tribunal to consider each individual investment for which an explanation has been given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the case of the assessee alongwith other similar assesses were centralized before a single assessing authority, why the survey records cannot be shared with the said authority so that the efforts initiated through survey can lead to a logical conclusion by arriving at the appropriate assessment in the hands of right persons. The fact is that huge cash has been found deposited in the bank accounts maintained by the assessee and it is the assessee s plea that money does not belong to her and it belongs to some other beneficiaries. The money therefore belongs to someone who should be brought to tax as per law where the plea of the assessee is accepted. 2.11 Now looking at the order of the ld CIT(A), we find that even ld CIT(A) has merely gone through the survey reports and the statements recorded during the course of survey. However, as we have noted above, with a view to arrive at a definitive finding, there is a necessity to corroborate the said statements given by the assessee in terms of acting as facility providers. And for that, information relating to party-wise details of deposits made in all the bank accounts as well as names and addresses of all the beneficiaries/m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No. 932-935/JP/15 in case of Smt Sudarshna Somani and ITA No. 940-941/JP/15 in case of Shri Naresh Kumar Agarwal, both parties agreed that the facts are parimateria and similar grounds of appeal have been raised by the Revenue as in ITA No. 942/JP/15 decided supra. In view of the same, our observations and decision in ITA No. 942/JP/15 shall apply mutatis-mutandis to these appeals as well. 8. Feeling dissatisfied with the above finding of the Income Tax Appellate Tribunal, the assessee preferred an appeal before the Hon ble Rajasthan High Court. The dictum of the jurisdiction high court in all these group of cases is reproduced here in below : 1. Since in all these appeals, common question of law and facts are involved, they are decided by this common judgment. 2. This court while admitting the appeals on different dates has framed the following substantial questions of law:- (i) Whether on the facts and material available on record and in law the ld. ITAT was correct in law in remanding the matter back to the ld. CIT(A) when the same was neither proposed by the ld. AO/Ld. Departmental Representative before the ld. ITAT? (ii) Whether on the facts and material ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in cash to Marble traders and which is against the provision of income tax Act. 1961..... .... and looking to this extra income tax can be recovered This is also an admitted fact by the AO and the relevant part of the remand report No. DCIT/CC/AJM/2015-16/ Dated: 09-03-2015 read as under: 6. Reasons for reopening assessments were recorded for escapement of income on account of commission on amount of unaccounted sale consideration of beneficiaries received in their bank account. 6.2 The intentions of assessing the commission income from the transactions facilitated by the appellant like persons is established from the fact that only commission income was taxed in cases of the Shri Prakash Chand Vijayvargiyaand Shri Manoj Kumar Agarwal AY 2009-10 and that action of the AO was ratified by Pr. CIT (Central) in rejecting the reopening proposal submitted in March 2015. The relevant part of the remand report No. DCIT/CC/AJM/2015- 16/451 Dated: 07-08 2015 read as under: 3. Further, it was submitted to your goodself in the previous letter No. 2419 dated 09.03.2015 by the then AO that the information with regard to approval to issue notice us 148 in the cases of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They claimed that they were getting commission on the amount of deposits made by the customers of beneficiaries Kishangarh in their bank accounts and handed over amount after making withdrawal to the beneficiaries. In the later part of assessment order they were treated as marble traders as gross profit on turnover in their bank accounts was applied for the reasons that they have not made available details as discussed in the fore going para-6. Smt. Kusum Devi Vijayvargiya a) Assessee is not registered with sales tax department and not filed Sales tax return. b) Assessee is not registered with Central Excise and not filed excise Return. c) Assessee has not shown Debtors and creditors. d) Assessee has no Purchase and Sales account. e) Assessee has no depreciable assets. f) No books of accounts maintained. g) Assessee has no SSI registration number. h) Assessee has no power connection. 6.3.2 The swing in the position from taxing mere commission income on the transactions facilitated by the appellant to estimating GP on the same transactions taken by the AO is also altogether contrary to the background facts found during the survey which has been reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lac of transaction facilitated could be allowed. 6.7 The combined finding of above para 6.5 and 6.6 is that a net commission of Rs. 225 per Rs. 1 Lac of transaction facilitated could be taxed on the bank deposits taken by the AO as turnover on page 11/12 of last sub-para of para 6 of the assessment order as under: AY the bank deposits taken by AO as turnover on page 10 of last sub-para of para 6 2008-2009 Rs. 1,97,17,470/- 2009-2010 Rs. 11,37,60,458/- 2010-2011 Rs. 17,89,78,405/- 2011-2012 Rs. 18,28,77,979/- With the above finding, the GP addition made by the AO on transaction facilitated by appellant is modified for upholding only net commission income as concluded in para 6.7. Thus, these grounds are treated as partly allowed. 7. The ground no. 4 of these appeals is general nature and need not be adjudicated. According the same is treated as dismissed. 8. As a result, the appeal is partly allowed. 11. The revenue in support of the various grounds so raised the ld. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,60,458/- should not be added to the total income. The assessee has not furnished any explanation or clarification. It is to mention that she gets only commission of Rs. 100/- to Rs. 300/- pm Rs. 1 lac of cash received in the bank account maintained for the purpose of bringing unaccounted receipt against sales made by the beneficiaries and deposited by the customers located in different part of the country. The contention of the assesse that she received commission of Rs. 100 tp Rs. 300 pm Rs. 1 lac can only be considered if complete details of cash deposits and withdrawals alongwith exact names and addresses of depositors and beneficiaries to whom payments were submitted to the AO. But, the assessee has failed and expressed her inability to provide names and addresses of all the beneficiaries and to produce them for identification and confirmation. Therefore, it is confirmed that the assessee is engaged in the business of Marble Trading and the deposits in bank accounts on different dates represent the sale proceeds and hence, GP @ of 13% on turnover of Rs.11,37,60.458/- was applied and addition of Rs.1,47,88,860/- was made by the AO. The Ld. CIT(A)-2, Udaipur treated the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016] 69 taxmann.com 219 (SC) Sudhir Kumar Sharma (HUF) Vs CIT 23-24 5 [2020] 118 taxmann.com 166 (Delhi) Ravinder Kumar Vs ITO 25-30 6 [1963] 50 ITR 1 (SC) Kale Khan Mohammad Hanifv.Comnnissioner of Income-tax 31-37 11.2 The ld. DR vehemently relying on the finding of the ld. AO submitted that had the assessee furnished the names and address of depositors as well as beneficiaries to whom payments were made, the assessee s claim could be accepted that she was just a broker earning commission but in the absence of these important evidence the story advanced by the assessee is not acceptable and the same is advanced just to avoid the offering of the profit earned on the unaccounted transaction of purchase and sale of marble done by the assessee. The ld. DR further relying on the order of the ITAT in the earlier round of litigation submitted that the bench has directed the assessee to submit the following documents for examination : 2.12 In our view, the matter requires a deeper and a coordinated examination by the authorities at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases of the assessee were centralized on dt.10-6-2011 from ITO, Kishangarh to ACIT, Central Circle, Ajmer. The case for the year under consideration was reopened by issuing notice u/s 147 on dt.18-3-2013. In response to the notice, the assessee stated on dt.5-4-2013 that the original return filed on dt.29-10-2012 may be treated as the return filed in response to the reassessment notice. For the year under consideration an amount of Rs.178978405/- was determined by the Id. AO as unaccounted bank transactions. During the course of reassessment proceedings, the assessee has repeatedly stated that it has only earned commission income out of the banking transactions. Initially the Id. AO appears to have agreed with the contentions of the assessee that money was deposited and withdrawn on account of beneficiaries as in the entire assessment proceedings, it insisted to disclose the names and addresses of the beneficiary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it only received commission from the parties. Not a single rupee was deposited or withdrawn from the bank account on its own account and rather it belongs to the parties who paid commission to the assessee. It is also notable that though various documents were recovered from the assessee but not in a single paper or slip any sort of quantitative or other details were found so as to suggest that the assessee was involved in trading in marble. 1.1.3 Reasons Recorded Itself do Not Suggest any Trading in Marble by the Assessee: Reasons recorded by the ld. AO is appearing at page 10 para 5.2 of CIT(A) order and from the same it will be gathered that the department could not find any evidence or material with regard to trading in marble by the assessee and therefore, very vague reasons were taken by the Id. AO for reopening of assessments. The reasons essentially states that the assessee was in the business of depositing and withdrawing of money from bank account and in the entire reasons there is no mention of any sort of trading in marble by the assessee. It is pertinent to note that the Id. AO itself has stated in the remand proceedings that initially the reasons were recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of AO at PB 10) Now there are really some substantial facts and rather strong corroborative evidences which suggest that trading in marble could not have been done by the assessee. 1.1.7 Reply of the Id. AO Without any Basis: In point no. 8 which is appearing at PB 12, the ld. AO suggested that if someone has intention to make unaccounted transactions then it need not to have the above. We may submit that this observation of the ld. AO is grossly incorrect as the department intended to tax the turnover not in lacs but in several crores. For trading in marble, at least one would need a place where the buyer could choose the marble of their choice, at least it would need bare minimum infrastructure like table, chair etc., at least it would need some account books to enter the quality, quantity or weigh of marble etc., at least it would need some employees, at least it would need some power connection etc. These all were missing in the present case so by no stretch of imagination it could be assumed that the assessee was in the business of trading in marble and therefore, the ld. CIT(A) was right in assessing only the commission income. 1.2.1 The ld AO itself Have Agreed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circumstances: As submitted above that the ld. AO agreed with the contentions of the assessee and it proceeded for the assessment on that basis itself. However at the fag end of limitation it changed the mind and issued show cause notice for applying g.p. rate on the turnover of transactions at the very fag end of limitation i.e. on dt.3-3-2014 (see AO page 8 point no.6). This change of mind was without any basis or change in facts and circumstances. The only reason given by the Id. AO was that the assessee could not provide the names and addresses of all the beneficiaries with party wise amount and also failed to produce them (this is explained in later paras). In fact, similar situation was there in the entire assessment proceedings and therefore, the change of stand was without any logical basis or incremental evidence on record. Therefore, the ld. AO was totally incorrect and unjustified in its approach and as such the conclusion reached by the ld. AO was without any valid basis. 1.3.1 No Ways and Means with the Assessee to Produce the Beneficiaries: The ld AO denied the submission of the assessee only on the ground that it could not produce the beneficiaries or give con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey was carried out at various unrelated parties at the same time. It would be clear from the statement of the assessee that the assessee was earning commission to the tune of Rs.150/- to Rs.300/- per lac. It is pertinent to note that similar statements have been given by several other parties in the course of survey. The ld. CIT(A) has taken the commission at the higher end of such range i.e. @Rs.300/-. Thus the same was taken on the basis of prevalent practices as well as the statement of the assessee. 1.6.2 Expenses @25% out of Commission Rightly Allowed by the ld. CIT(A): It is also submitted that the assessee has also to incur certain expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted before the ld. CIT(A) on dt. 09-03-2015 71-80 10 Copy of communication from ITO Ward-2 Ward-1, Kishangarh to the ld. DCIT which was submitted before the ld. CIT(A) 81-87 1. Certified that papers at sr. no. 1,2,3,4 are the copies relating to high court proceedings which are relevant for the disposal of the matter and were not before the ld. AO CIT(A) 2. Certified that the papers at sr. no.5 6 are the papers as submitted by the department during the course of proceedings in the present matter. 3. Certified that the papers at sr.no.7 is the copy of order of Hon ble ITAT in the earlier proceedings before the Hon ble Bench 4. Certified that the papers at sr.no.8-10 were before both the lower authorities. CONSOLIDATED PAPER BOOK INDEX Sr. Particulars Pages 1 Affidavit as per direction of Hon ble ITAT 39-41 The above affidavit is being submitted as per the direction given by the Hon ble ITAT CONSOLIDATED PAPER BOOK INDEX Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings other than those which are already part of the assessment and appellate order c. The assessee do not wish to file any additional evidence before the Hon'ble Bench under Rule 29 of the ITAT Rules Submission on survey report submitted by the department as per direction of the Hon'ble Bench through letter dt. 10-11-2021 The department has forwarded the submissions which have been made before the Hon'ble Bench with letter dt.10-11-2021 which has been received by us on dt.12-11- 2021 through mail. This contains the survey report no. 1313 dt.10-12/1-2011 which has been submitted as per the direction of this Hon'ble Bench. Further a submission has also made that the department do not wish to submit any additional evidence as per Rule 29 of ITAT Rules. The assessee would be relying on the survey report submitted by the department as above. The clear and unequivocal facts narrated in the survey report as well as the fact that the department do not wish to submit any further evidence as per Rule 29 of ITAT Rules, fully endorses the findings given by the worthy CIT(A) which has already taken into consideration complete facts which are already on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the decision of apex court in the case of Sun Engineering reported at 198 ITR 297 [ SC ]. The ld. AR of the assessee also submitted that in the similar facts in the group case of Shri Prakash Chand Vijayvargiya and Shri Manoj Kumar Agar for A. Y. 2009-10 only commission income is taxed. The assessee has no establishment, no power, no regular books for the alleged business, no separate registration is obtained. Thus the assessee is not marble trader but in fact a facility provider. As the assessment was reopened to tax commission income but finally the assessment is done considering the business of purchase and sales and accordingly, gross profit was estimated. Considering this aspect of the matter the ld. CIT(A) has called for the report of the ld. AO wherein ld. AO reported that the assessee neither have any establishment nor infrastructure to conduct business of marble trader. He further confirm that the assessee has no business premises / factory / industrialshed to deal in marble business he further categorically confirmed that the assessee is not having any registration number for small scale industrial unit, sales tax registration, excise department registration and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined by the Investigation Wing in respect of the survey proceedings and confront the same to the assessee to provide her a suitable opportunity; (4) The beneficiaries to be confronted with the details submitted by the assessee and call for their confirmation and/or personal appearances and/or coordinate with their respective CITs/Assessing officers; and (5) Needles to say, both the parties shall be provided suitable opportunity and they shall equally cooperate and shall submit necessary explanation/information/documents as available and required by the ld CIT(A). 13.1 Thus, the bench has set aside the order of the ld. CIT(A) to establish that either the assessee is the owner of the money found deposited in her bank accounts as claimed by the AO or the assessee is merely a facilitator and earns commission income as claimed by the assessee. To decide the said issue based on the material already on record the bench has considered it fit to decide the issue which was sent back for a decision of the ld. AO has not been decided on the basis of the material placed on record and the arguments advanced before us. As argued by the revenue in the earlier round and based on that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and addresses of the beneficiaries with details of deposits party wise and assessment year wise to the undersigned. Therefore, bank statements were called from the bank authorities by issue of notices u/s 133(6) of the I.T. Act and copies of the same were also made available to the assessee. Thus, bench noted that the revenue could not counter the above submission of the assessee in this proceeding and therefore, we are of the view that what the ld. AR arguing before us that based on the information given by the assessee revenue has already taken action against the marble traders and therefore, we found force in the arguments that the assessee is merely facility provider and she should be charged for the commission income. 2) explain the nature and source of the transactions in terms of deposits and establish the necessary linkage between the deposits and the subsequent withdrawals to various individual beneficiaries As discussed here in above in response to issue no 1 that the assessee has furnished the required information to the investigation wing and this aspect of the fact has not been doubted by the revenue by way of filling any evidence. Thus, we are left with n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of the ld. CIT(A) starts with the statement recorded by the survey team where in the assessee has categorically confirmed that her bank accounts were used by marble traders to bring cash against unrecorded sales in their books of accounts. The cash deposited by other parties based in the different parts of the country was withdrawn and handed over to the marble traders and for this activity they used to pay him commission. The revenue has not placed any contrary material to the finding so recorded which is based on the statement of the assessee. The assessee has argued that she has not maintained any books of accounts and the consequential penalty for non maintenance of books of account has been confirmed to the assessee as emerges from the records. Thus, there is no books of account maintained by the assessee and the finding of the ld. CIT(A) is not controverted. The details of the marble traders were given to the survey team [ investigation wing of the revenue] [ para 2.4 of the ld. CIT(A) ].The ld. AO took cognizance to the details contained in the report which was received from the ADIT/DDIT. As the assessee has already submitted the available and required information th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been taken. We are, therefore, of the view that these appeals should be allowed and the question should be answered in the affirmative, namely, that the Tribunal was justified in holding that the income derived by the Radhasoami Satsang was entitled to exemption under ss. 11 and 12 of the Income Tax Act of 1961. Thus, the revenue has not substantiated why the view taken on those cases of the same group should not apply in these cases as there is no change in the fact of those case with that of the case of the assessee. 14.4 The ld. CIT(A) while deciding the appeal of the assessee has dealt with the two-remand report of the assessing officer on of March 2015 and another of August 2015. The non disputed facts emergeis that the assessee admitted that bank accounts were opened, wherein different parties at different places deposited the money, in turn at Kishangarh, the money was withdrawn and after charging commission, which was ranging from Rs. 100 to Rs. 300 per lac and the remaining amount was given back to the persons as advised by the depositors. The ld. CIT(A) noted that the assessee reminded that the ld. AO himself agreed to these facts in the first half of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the same is not be considered as expenses in the absence of any details or evidence. In terms of this observations the appeal of the revenue in ITA No. 944/JP/2015 stands partly allowed. 15. The fact of the case in ITA Nos. 945/JP/2015, 907 908/JP/2015, 933 to 935/JP/2015,507/JP/2018 ,927 928/JP/2015,909 to 912/JP/2015, 949 to 951/JP/2015, 954 955/JP/2015 are similar to the case in ITA No. 944/JP/2015 and we have gone through the material placed on record. The bench noticed that the issues raised by the revenue in this appeal in ITA Nos. 945/JP/2015, 907 908/JP/2015, 933 to 935/JP/2015, 507/JP/2018,927 928/JP/2015,909 to 912/JP/2015, 949 to 951/JP/2015, 954 955/JP/2015 are equally similar on set of facts and grounds that is in ITA No. 944/JP/2015. Therefore, it is not imperative to repeat the facts and various grounds raised by the revenue. Hence, the bench feels that the decision taken by us in ITA No. 944/JP/2015 shall apply mutatis mutandis in the ITA Nos. 945/JP/2015, 907 908/JP/2015, 933 to 935/JP/2015,507/JP/2018 ,927 928/JP/2015,909 to 912/JP/2015, 949 to 951/JP/2015, 954 955/JP/2015. In terms of these observations the appeal in ITA Nos. 945 ..... 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