Lake View Sports Foundation, Ranga Reddy V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1129/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8587 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 12-04-2021
• Assessment Year: 2019-2020
• Appeal Filed On: 11-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: P VINOD
• Keywords: Cancellation of registration
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1 129 /HYD./201 9 ASSESSMENT YEAR: 20 19 - 20 LAKE VIEW SPORTS FOUNDATION VS. CIT (EXEMPTIONS) HYDERABAD HYDERABAD PAN: AA BTL6795N (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. VINOD, ADV. FOR REVENUE : S MT. NIVEDITA BISWAS, DR . DATE OF HEARING : 07 / 01 /202 1 DATE OF PRONOUNCEMENT : 08 / 01 /202 1 O R D E R P ER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL AGAINST THE SHOW CAUSE NOTICE ISSUED BY THE A.O. FOR CANCELLATION OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961. THIS APPEAL IS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCE ON 07.01.2021 AND BOTH THE PARTIES WERE HEARD. 2. THE LD.COUNSEL FOR ASSESSEE FAIRLY AGREED THAT THIS APPEAL IS NOT MAINTAINABLE AS IT IS AGAINST THE SHOW CAUSE NOTICE AND NOT AGAINST ANY ORDER PASSED BY THE A.O. THUS HE S OUGHT PERMISSION TO WITHDRAW THE APPEAL. LD.DR HAD NO OBJECTION FOR WITHDRAWAL. ITA NO. 1129/HYD/2019 AY 2019 - 20 LAKE VIEW SPORTS FOUNDATION 2 3. HOWEVER, WE FIND THAT SINCE THIS APPEAL IS NOT FILED AGAINST ANY ORDER PASSED BY THE A.O. IT IS NOT MAINTAINABLE. ACCORDINGL Y , THIS APPEAL IS DISMISSED . PRONOUNCED ON 08 TH J A N UARY, 2021. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08 TH JANUARY, 2021 GMV COPY OF ORDER FORWARDED TO: 1. LAKE VIEW SPORTS FOUNDATION, S.NO. 21/AA, AZIZ NAGAR, MOINABAD MANDAL, R.R.DT. 500 075 2. CIT(EXEMPTIONS), HYDERABAD. 3. PR.CIT( E ), HYDERABAD. 4 D.R. ITAT HYDERABAD 5 . GUARD FILE