Commissioner of Income Tax (Exemptions), Aayakar Bhavan, Basheer Bagh, Hyderabad V. Hyderabad Cricket Association, Rajiv Gandhi International Cricket Stadium, Uppal, Hyderabad

ITTA/50/2022

AI Insights

The case involves an appeal by the Commissioner of Income Tax (Exemptions) against the Hyderabad Cricket Association concerning an income tax assessment for the year 2010-11. The appeal was directed against the order of the Income Tax Appellate Tribunal, Hyderabad, which had previously decided on similar issues for the assessment years 2006-07 and 2007-08 in favor of the assessee. The primary contention in the appeal was the factual determination made by the Tribunal, which the High Court found to be non-justiciable as a question of law under Section 260-A of the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799806 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-10-2023
• Assessment Year: misc
• Other Referred Cases: I.T.T.A.No.509 and 510/Hyd/2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Respondent
• Court: HIGH COURT
• Department Lawyers: C P RAMASWAMI
• Assessee Lawyers: K RAJI REDDY
• Keywords: Assessment Year; Exemptions; Income Tax; Income tax appellate tribunal; Remand
• Section: 260-A

Judgement Text

"[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE TWELFTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY 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 PAN/GIR No AAATT6229Q 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. RAJI REDDY (SENIOR SC INCOME TAX DEPT) Counsel for the Respondent: SRI C.P. RAMASWAMI The Court made the following: ORDER THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY I.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 for the appeliant and Sri C.P. Ramaswami, learned counsel for the respondent. Perused the record. 2. This appeal has been filed assailing the order dated Oa.O3.2O2l passed in ITA.No.S12lHyd/2015 for the Assessment Year 2010- 1 1 on the file of the learned Income Tax Appellate Tribunal, Hyderabad Bench A', Hyderabad (hereinafter referred to as 'the TribunalJ. 3. A plain reading of the impugned order would reveal that the Tribunal has takien into consideration the decision of the coordinate 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/2015 decided 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 I I 2 PSK,J & LNA,] I.T.T.L.No.50 of 2022 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 accordingly rejected. There shal1 be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. Sd/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE GOPY// SECTION OFFICER 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 SRI K. RAJI REDDY (SENIOR SC INCOME TAX DEPT) [OPUC] 5. One CC to SRI C.P. RAMASWAMI, Advocate IOPUCI 6. Two CD CoPies & To, kam HIGH COURT DATED:1 211012023 ORDER |TTA.No.SO of 2022 THE APPEAL IS REJECTED *,E STAT€ q c o ri.11 I ,, i'tlj.r 6) .t ? n @4t yt-- A,'Ya "