Itta/560/2006 Of M/S. Hyderabad Race Club v. The Joint Commissioner Of Income Tax (Asst.)

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD FRIDAY, THE FOURTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL Nos: 559 and 560 of 2006 LT.T.A.No.559 of 2006 lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act, ['1961]arising out of the order of the lncome{ax Appellate Tribunal, Hyderabad Bench ' B [']Hyderabad. in ITA No.130/Hydl02, for assessment Year 1997-1998 dated 10-05-2006 preferred against the Order of the Commissioner of lncome Tax , (APPEALS)ll,Hyderabad, lTA.No.ClT (A)-ll/1 30 &1 3/0 1 -021,dated.22-1 1 -2001, preferred againstthe Order of the Joint Commissioner of lncome Tax (Assts) Special Range-2,Hyderabad PAN/GlR No.H-30 dated 21-3-2000. Between: IV/s Hyderabad Race Club, Ivlalakpet, Hyderabad-Soo 036 Rep. by its Secretary ,Dr tt/.A.Mirza.Dr tt/.A.Mirza. ...APPELLANT AND The Jt. Commissioner of lncome Tax (Asst) Spl. Range, Hyderabad. ...RESPONDENT : |.T.T.A.M.P. No: 295 OF 2009 Petition under Order 6 Rule 17 of C.P-C. praying that in the circumstancesstated in the affidavit filed in support of the [petition, ]the High Court may bepleased permit the petitioner to amend the cause title by the substituting "TheDeputy Commissioner of lncome f ax-2 (2),8rh Floor, Room No.826, B-Block,LT.Towers, A.C.Guards, [,4asab Tank, Hyderabad - 500 004' in place of The I Jt.Commissioner of lrcome Tax (Asst) Spl.Range, Hyd<:rabac irt the above ITTANo.559 of 2006. Counsel for the App,rllant: SRI CHALLA GUNARANJAttI Counsel for the Respondent: SRI K. MAMATA, SC FOR INCOME TAXDEPARTMENT l.T.T.A.No.560 of 2006 lncome Tax Triburral Appeal Under Section 2604 of the lnr,orne Tax Act, 1961arising out of the ord( r of the lncome-tax Appellate Triburral, Hyderrat,ad Bench ' B'Hyderabad, in ITA N:.131/Hydllz, for assessment Year 1998-1 399 dated 10-05-2006 pre{ened against the Order of the Commissioner of lrcom€ Tax (APPEALS)Il,Hyderabad, lTA.No.ClT [(A)-lll130 ]&13iO1-021,dated:22-11-2001, [pr€rferred ]againstthe Order of the Addrtional Commrssioner of lncome Tax (Assts) Special Range-2,Hyderabad PAN/GlR [rlo ]H-30 dated 28-3-2001.arising out of the ord( r of the lncome-tax Appellate Triburral, Hyderrat,ad Bench ' B'Hyderabad, in ITA N:.131/Hydllz, for assessment Year 1998-1 399 dated 10-05-2006 pre{ened against the Order of the Commissioner of lrcom€ Tax (APPEALS)Il,Hyderabad, lTA.No.ClT [(A)-lll130 ]&13iO1-021,dated:22-11-2001, [pr€rferred ]againstthe Order of the Addrtional Commrssioner of lncome Tax (Assts) Special Range-2,Hyderabad PAN/GlR [rlo ]H-30 dated 28-3-2001. Between: fttl/s. Hyderabad Race Club, N,4alakpet, Hyderabad-500 036 rr:p, b'7 its Secretary,Dr.M.A.[Vlirza. , ...APPELLANT AND The Joint Commis;ioner of lncome Tax (Asst.), Special Range, Hyrlerabad. ...RESPONDENTs Counsel for the App >llant: SRI CHALLA GUNARANJAII Counsel for the Resrrondent: SRI K. MAMATA, SC FOF INCC)ME TAXDEPARTMENT The Court delivered the following: COMMON JUDGME!T I I THE HON'BLE SRI JUSTICE P.SAM KOSI{Y AND THE HON'BLE SRI JUSTICE A. I,AXiltr NARAYANA I.T.TA. Nos.559 and 560 of 2O06 COMMON JUDGMENT: A)er Ilon blc Sn,lt1slic., P.SAM I<OSHYI Heard Sri Challa Gunzrranjan, learned counsel for the appellant andSmt. K. Mamata, lcarned Sta-nding Counsel appearing for the respondent.Smt. K. Mamata, lcarned Sta-nding Counsel appearing for the respondent. 2- On the previous date of hearing, t1-e learned counsel for the appellantwas dirccted to get instructions whether alty RC has been issued. 3. Today, when thc rnatter is taken up for hearing, learned counsel forthe appellant submits that no such RC has been issued till today in thiscase. 4. In r.iew of the same, this Court is of the considered opinion thatnothing remains to be adjudicated in the instant case. 5. Accordingty, the I.T.T.A, stands disposed of. No costs. I.T.TA. Nos.559 and 560 of 2O06 COMMON JUDGMENT: A)er Ilon blc Sn,lt1slic., P.SAM I<OSHYI Heard Sri Challa Gunzrranjan, learned counsel for the appellant andSmt. K. Mamata, lcarned Sta-nding Counsel appearing for the respondent.Smt. K. Mamata, lcarned Sta-nding Counsel appearing for the respondent. 2- On the previous date of hearing, t1-e learned counsel for the appellantwas dirccted to get instructions whether alty RC has been issued. 3. Today, when thc rnatter is taken up for hearing, learned counsel forthe appellant submits that no such RC has been issued till today in thiscase. 4. In r.iew of the same, this Court is of the considered opinion thatnothing remains to be adjudicated in the instant case. 5. Accordingty, the I.T.T.A, stands disposed of. No costs. 6- Consequently, mlscellaneous pelitions pending, if arly, shall standclosed. Sd/. K. SRINIVASA JOINT REGISTRARCI}SECTION OFFICER //TRUE COPY// To, 1. The lncome-tax [Appellate Tribunal, Hyderabad ][Bench ][' ] [' ][Hyderabad'] 2. The Commissioner [of ][lncome ][Tax ][, ][(APPEALS)Il, ][Hyderabad'] 3. The Joint [commissioner ][of ][lncome ][Tai ][(Assts) Special Range-2, ][Hyderabad']4.TheAdditionalCommissioneroflncomeTax(Assts)SpecialRange-2,Hyderabad.4.TheAdditionalCommissioneroflncomeTax(Assts)SpecialRange-2,Hyderabad. 5. One CC to [GUNARANJAN, Advocate ][ ] 6. One CC to [K. MAMATA, ] [ ] 7. 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