Itta/104/2022 Of The Commissioner Of Income Tax ( Exemptions) v. The Hyderabad Cricket Association

IN THE AT HYDERABAD THURSDAY, THE TWELFTH TWO THOUSAND PRESENT THE HON'BLE SRI JUSTICE [P. ] AND THE HON'BLE JUSTICE o: 104 0f 2022 rNcoME TAX TRIBUNAL APPEAL lncome Tax Tribunal [Appeal Under Section 260-A ][of ][the ][lncome ][Tax ][Act' ][against]the order of the lncome [Tax Appellate Tribunal, Hyderabad ][Bench'A" ][Hyderabad ][in]ITA No. 513/Hydt2}15 [fot ][assessment ] [ear ][2011-12 ][dated ][08-03-2021 ][preferred]against the Order of the [Commissioner ][of ][lncome ][Tax ][(Appeals) ][- ][9, ][Hyderabad']AppealNo.Sg/ClT(Ex)/ClT(A).9/14-15dated13.02-2015,preferredagalnsttheorder of the Joint [Director ][of ][lncome ][Tax ][(Exemptions)(i/c) Hyderabad ] No. dated [29-03-201 ][4.] Between: The Commissioner of [lncome ][Tax ][(Exemptions), ][Aayakar ][Bhavan, ][Basheer]Bagh, Hyderabad, [500004.] ...ApPellant AND The Hvderabad cricket [Association, ][Rajiv ][Gandhi lnternational ][cricket ][stadium,]Uppal, Hyderabad - [500039.] PAN- ...Respondent Counsel for the Appellant: [SRI A. RADHA KRISHNA]Counsel forthe Respondent: [C.P. RAMASWAMI] The Court made the [following: ] TTIE IION,BLE [P. SAM KOSHY]ANDTHE HON'BLE I.T.T.A.No.[104][ of 2o22] ORDER: [(per ][rro ][n'ble ][Si ][Jttstice ][P'SAM ][KOSIlll)] Heard Sri A. [Radha ][Krishna, ][Iearned ][counsel ][for ][the]and [Sri ][C.P. ][Ramaswami, ][learned counsel ][for ][the]appellant respondent. [Perused ][the ][record'] 2. This appeal has [been ][filed ][assailing ][the ][order ][dated]08.03.2021 [passed ][in ][ITA.No.S13 ]lEydl2015 [for ][the ][Assessment]Y ear 2Ol1- [12 ][on ][the ][hle ][of ][the ][learned Income ][Ta-x ][Appellate]Tribunal, Fl1'derabad [Bench ][A', ][Hyderabad (hereinafter referred ][to]as 'the TribunalJ. 3. A plain reading [of ][the impugned order ][would ][revcal ][that ][the]Tribunal has tallen [into ][consideration ][the ][decision ][of ][the]coordinateBenchofthesameTribunalinrespectofthesameassessee for [the ][previous ][Assessment Years ][2006'07 ][and ][2007-08]in I.T.T.A.No.5O9 [and ][5lo/Hyd/2015 ][had ][passed ][a ][similar ][order]dated 25.10.2O17 [and ][where ][the ][consequential ][orders ][also ][had]since been [passed ][in ][favour ][of ][the ][assessee' ][we are ][of ][the]consiclered [opinion ][that ][the finding ][arrived ][at ][by ][the ][Tribunal ][is]purely factual and [that ][since ][the matter ][since ][has ][beerl remanded]back, the order [of ][remand cannot ][be ][considered ][to ][be ][the ][question]of law, much less [ever-r ][a ][substantial question ][of ][law ][to l;e framed'] ,I PSK,J & LNA.JLT.T.A.No.104 of 2022LT.T.A.No.104 of 2022 4. In view of the same, the appeal fails and is accordinglyrejected. There shali be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. sd/- K. JOINT //TRUE COPY// SECTION To, 1. The lncome [Tax ][Appellate Tribunal, Hyderabad ][Bench ]['A" ][Hyderabad] 2. The Commissioner [of ][lncome ][Tax ][(Appeals) ][- ][9' ][Hyderabad'] 3. The Joint [Director ][of ][lncome Tax ][(Exemptions)(i/c) Hyderabad'] 4. One CC [to SRI ][A. ][RADHA KRISHNA, ][Advocate ][ 5. One [CC to SRI ][C.P. RAMASWAMI, Advocate ][ ] 6. Two CD [CoPies] kam s HIGH COURTDATED:1211012023 ORDER !TTA.No.104 of 2022 THE ITTA ISREJECTED @rr.Plo\\ S.I \TE o(v--)ac1III{ [?J]oi+'\ *=-[]",1\ ' [1\' ]..,.ic[.\ ]-.r/--:;2'