Baroda Cricket Association,(BCA), Vadodara V. The Dy. CIT, (Exemption), Circle-2, Ahmedabad

ITA 277/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7602 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIRAT BHAVSAR
• Section: 143(3); 12; 11

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER, & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 277/AHD/2018 ( / ASSESSMENT YEAR: 2009-10) BARODA CRICKET ASSOCIATION BCA HOUSE, 78 HARI BHAKTI, EXTENSION, RACE COURSE, VADODARA- 390007 / VS. DCIT (EXEMPTION) CIRCLE-2, 2 ND FLOOR, NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AAA AB1 410 E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIRAT BHAVSAR, AR / RESPONDENT BY : SHRI ALOK SINGH, CIT DR / DATE OF HEARING 23/07/2019 !'# / DATE OF PRONOUNCEMENT 25/07/2019 $%/ O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-9, AHMEDABAD (CIT(A) IN SHORT ), DATED 28.11.2017 ARISING IN THE ASSESSMENT ORDER DATED 2 1.12.2016 PASSED BY THE ASSESSING OFFICER UNDER S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING A.Y. 2009-10. 2. AS PER THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED THE ACTION OF CIT(A) IN DENYING THE EXEMPTIONS CLAIM UN DER S. 11 & 12 ON CERTAIN INCOME. ITA NO.277/AHD/2018 [BARODA CRICKET ASSOCIATION VS. DCIT] A.Y. 2009-10 - 2 - 3. WITH THE ASSISTANCE OF THE LD. AR FOR THE ASSESS EE, WE STRAIGHTWAY NOTICE THAT THE REVISIONAL ORDER PASSED UNDER S. 263 BY THE CIT(E) DATED 16.02.2016 WHICH IS THE FOUNDATION FOR THE ASSESSMENT ORDER PASSED UNDER S. 143(3) R.W.S. 263 OF THE ACT DATED 21.12.2016 WAS QUASHED BY THE CO-ORDINATE BENCH OF ITAT IN ITA NO. 1043/AHD/2016 DATED 04.03.2019. 4. IN VIEW OF THE ORDER OF THE CO-ORDINATE BENCH WH EREBY THE REVISIONAL ORDER UNDER S. 263 DOES NOT SURVIVE ANY LONGER, THE CONSEQUENTIAL ASSESSMENT ORDER PASSED IN PURSUANCE THEREOF WHICH IS SUBJECT MATTER OF PRESENT APPEAL WOULD AUTOMATICALL Y CEASE TO SURVIVE AND IS RENDERED NON-EST . AS A RESULT, APPEAL OF THE ASSESSEE EMANATING FROM SUCH CONSEQUENTIAL ORDER UNDER S. 14 3(3) R.W.S. 263 IS RENDERED INFRUCTUOUS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 25/07/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < THIS ORDER PRONOUNCED IN OPEN COURT ON 2 5/07/2019