Itta/52/2022 Of The Commissioner Of Income Tax (Exemptions) v. The Hyderabad Cricket Association

IN THE HIGH COURT FOR THE STATE AT HYDERABAD THURSDAY, THE TWELFTH DAY OF OCTOBERTWO THOUSAND AND TWENry THREE PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHYANOTHE HON'BLE SRI JUSTICE LAXM] NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEAL No| 52ol 2022 lncome Tax Tribunal Appeal Under Section 260-A [of the ][lncome ][Tax ][Act, ][1961]against the order of the lncome Tax Appellate [Tribunal, ][Hyderabad ][Bench ]['A',]Hyderabad in ITA No. 511lHydl2015 for assessment [Year ][2008-09 ][dated ][08-03-]2021 [preterred ]against the Order of the Commissioner [of lncome ][Tax ][(Appeals) ]- [9,]Hyderabad, Appeal No.B3/C|T(Ex/ClT(A)-9114-15 daled [13-02-2015 ][preferred]against the Order of the Joint Director of lncome Tax [(Exemptions) ][(i/c) ][Hyderabad]PANiG lR No.AAATT6229Q dated 29-03-201 [4.] 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-AA4TT6229Q ...Respondent Counsel for the Appellant: SRI A. RADHA KRISHNA representing [K. ] REDDY (SENIOR SC INCOME TAX DEPT) Counsel for the Respondent: SRI C.P. RAMASWAMI The Court made the following: ORDER THE HON'BLE SRI [P. SAM KOSHY]ANDTHE HON'BLE SRI JUSTICE I.T.T.A.No.52 of 2022 ORDER: [(per ][aon'ble ][Sri ][Justice ][P.sA.ItI ][KosHY)] Heard Sri A. Radha [Krishna,]learrred counsel for [the]and Sri C.P. [Ramaswami,]learned counsel for [the]appellant respondent. Perused [the ][record.] This appeal has been appeal has been has been been [[filed ][assailing ]][[assailing ]][[the ][order ]][[order ]][[dated]] 2. This appeal has been appeal has been has been been [[filed ][assailing ]][[assailing ]][[the ][order ]][[order ]][[dated]]08.03.2021 [passed ]in [ITA.No.S1l ]lHyd/2015 [for ][the ][Assessment]Year 2008-09 on the [hle ][of ][the ][learned Income ][Tax ][Appeliate]Tribunal, Hyderabad [Bench ][A', ][Hyderabad (hereinafter referred ][to]as 'the Tribunal'). 3. A plain reading of the [impugned order ][would ][reveal ][that ][the]Tribunal has taking [into ][consideration ][the ][decision ][of ][the]coordinate Bench of [the ][same ][Tribunal ][in ][respect ][of ][the ][same]assessee for the [previous ][Assessment Years ][2O06-07 ][ar.d ][2007 ][-O8]in I.T.T.A.No.5O9 and [Sl}lHyd'l2ol5 ][had ][passed ][a ][similar ][order]dated 25.10.2017 and [where ][the ][consequential orders also ][had]since been [passed ]in [favour ][of ][the ][assessee' ][we are ][of ][the]considered opinion that [the finding ][arrived ][at ][by the 'l'ribunal ][is]purely factual and that since [the ][matter ][iras been remanded back,]the order of remand cannot [be ][considered ][to ][be the ][question ][of]larv, much Iess even a substantial [question ][of ][law to ][be ][framed'] l PSK,J & LNA,JLT.T.A No.52 of2022 4In view of the same, the appeal tails and is accordinglyrejected. There sha,ll be no order as to costsrejected. There sha,ll be no order as to costs Miscellaneous applications pending, if any, shall standciosed.ciosed. sd/- K. sRtNtvAsA RAOJOINT REGISTRARCh //TRUE COPY// SECTION OFFICER To, 1. The lncome Tax Appellale Tribunal, Hyderabad Bench ,A,, Hyderabad 2- The Commissioner of lncome Tax (Appeals) _ g, Hyderabad 3. The Joint Dirbctor of Income Tax (Exemptions) (i/c) Hyderabad 4. One CC to SRr K. RAJr REDDY(SENIOR SC INCOME TAX DEPT) tOpUClDEPT) tOpUCl 5. One CC to SRt C.p. RAMASWAMT, Advocate 6. Two CD Copies kam VH\'t)' ,- HIGH COURT DATED:1211012023 ORDER lTTA.No.52 of 2022 THE APPEALIS REJECTED \?34r"tx STA[r]Eg+?'xzCJtJIIt\nU2i1Xa1oat.l()t\C)i:SPA1[c]