Itta/50/2022 Of The Commissioner Of Income Tax (Exemptions) v. The Hyderabad Cricket Association

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD THURSDAY, THE TWELFTH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 50 of2022 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. 512tHydt2015 for'assessment [Year ][20'10-11 ][dated ][08-03-2021 ][preferred]against the Order of the Commissioner of [lncome ]Tax [(Appeals) ]- [9, ][Hyderabad,]Appeal No.0001/ClT(Ex)/ClT (A)-9/14-15 dated 05-03-20'15, [preferred against ][the]Order of the Deputy Director of lncome [Tax ][(Exemptions)-ll Hyderabad ] No dated 3'l-01-2013. Between: The Commissioner of lncome Tax [(Exemptions), ][Aayakar Bhavan' ][Basheer]Bagh, Hyderabad, 500004. ...Appellant AND The Hyderabad Cricket Association, Rajiv Gandhi [lnternational Cricket ][Stadium,]Uppal, Hyderabad-500039. PAN-4A4TT6229Q ...Respondent Counsel for the Appellant: SRI K. REDDY [(SENIOR SC INCOME TAX]DEPT) Counsel for the Respondent: SRI C.P. RAMASWAMIThe Court made the following: ORDERThe Court made the following: ORDER THE HON'BLE SRI JUSTICE P. SAM KOSHYANDTHE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYI.T.T.A.No.5O of 2o22 ORI)ER: (per ao n'ble Sn Justice P.SA.IhI KosHY) Heard Sri K. Raji Reddy, learned Senior Standing Counsel forthe appeliant and Sri C.P. Ramaswami, learned counsel [for ][the]respondent. Perused the record.2. This appeal has been filed assailing the order datedOa.O3.2O2l passed in ITA.No.S12lHyd/2015 for the [Assessment]Year 2010- 1 1 on the file of the learned Income Tax AppellateTribunal, Hyderabad Bench A', Hyderabad (hereinafter [referred ]toas 'the TribunalJ. 3. A plain reading of the impugned order would reveal that theTribunal has takien into consideration the decision of thecoordinate Bench of the same Tribunal on the [same issue ][in]respect of thc same assessee for the [previous ]Assessment [Years]2006-07 and 2007-08 in I.T.T.A.No.509 and 510/Hyd/2015decided on 25.10.2017. In the said case the consequential [orders]also had since been passed in favour of the assessee. [We ][are]therefore of the considered opinion tirat the finding arrived at [by]the Tribunal in the present appeal is [purely ]factual. [That ][since the]matter has been remanded back, the order of remand [cannot ][be] \ considered to be even a [question ]of law, [much ][less ]a [substantial]question of law to be framed. 4. In view of the same, the appeal fails and is accordinglyrejected. There shal1 be no order as to costs. Miscellaneous applications pending, if any, shall standclosed. Sd/. K. SRINIVASA JOINT REGISTRAR //TRUE SECTION To, 1. The lncome [Tax Appellate Tribunal, Hyderabad Bench ]['A" ][Hyderabad] 2. The Commissioner [of ][lncome ][Ta{ ][(Appeals) ][- ][9' ][Hyderabad.] 3. The Deputy [Director ][of ][lncome Tax (Exemptions)-ll Hyderabad'] 4 One CC to [K. ][RAJI REDDY (SENIOR SC INCOME ] [DEPT) ] 5. One CC [to SRI C.P. ][RAMASWAMI, ][Advocate IOPUCI] 6. Two CD [CoPies] kam & HIGH COURTDATED:1 211012023 ORDER|TTA.No.SO of 2022 THE APPEALIS REJECTED @4t\yt--A,'Ya *,E[STAT€]qri.116)cI [,, ]i'tlj.ro.tn?