Hyderabad Metropolitan Development Authority , Hyderabad V. DCIT, Exemption Circle-1(1), Hyderabad

MA 28/Hyd/2023

AI Insights

The case involves the Hyderabad Metropolitan Development Authority (HMDA) filing Miscellaneous Applications against a common order of the Tribunal dated 24/01/2023, which pertained to appeals for the assessment years 2013-14, 2016-17, and 2017-18. The dispute centered on the applicability of a decision by the Visakhapatnam Bench of the Tribunal in the case of Capital Region Development Authority (CRDA), which was initially noted in the Tribunal's order but later contested by the HMDA. The Revenue supported the Tribunal's original decision, citing reliance on other Supreme Court and Co-ordinate Bench decisions. Ultimately, the Tribunal found no reference to the CRDA decision in the contested order, leading to the dismissal of the Miscellaneous Applications as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133353 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 03-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2023
• Other Referred Cases: Capital Region Development Authority (CRDA)
• Laws Referred To: ACIT (Exemptions) vs. Ahmedabad Urban Development Authority 449 ITR 0001 (SC), Kakatiya Urban Development Authority vs. ACIT in ITA No. 1722 to 1726/Hyd/2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. विर्धारण िर्ा / A.Y. आिेदक / Applicant प्रत्‍यर्थी / Respondent 28/H/23 (in ITA No. 196/H/22) 2013-14 M/s. Hyderabad Metropolitan Development Authority, [P A N : A A A L H 0 0 5 8 D ] Deputy Commissioner of Income Tax / Assistant Commissioner of Income Tax, Exemption Circle-1(1), Hyderabad 29/H/23 (in ITA No. 197/H/22) 2013-14 30/H/23 (in ITA No. 203/H/22) 2016-17 31/H/23 (in ITA No. 204/H/22) 2017-18 32/H/23 (in ITA No. 207/H/22) 2016-17 33/H/23 (in ITA No. 208/H/22) 2017-18 विर्धाररती द्वधरध / Assessee by: Shri S. Rama Rao, AR रधजस्‍ि द्वधरध / Revenue by: Ms. Sheetal Sarin, DR सुििधई की तधरीख/Date of hearing: 04/08/2023 घोर्णध की तधरीख/Pronouncement on: 04/08/2023 M/s. Hyderabad Metropolitan Development Authority (Batch) Page 2 of 4 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Assessees filed these Miscellaneous Applications against the common order of the Tribunal dated 24/01/2023. 2. At the outset learned AR submitted that while disposing of the appeals preferred by the Revenue as well as the assessee, for the assessment years 2013-14, 2016-17 & 2017-18, it was observed that decision rendered by the Visakhapatnam Bench of the Tribunal in the case of Capital Region Development Authority (CRDA) has no application to the facts of the case, whereas such an observation is incorrect and be expunged. 3. Learned DR submitted that common order dated 24/01/2023 shows that assessee placed reliance on the decisions reported in ACIT (Exemptions) vs. Ahmedabad Urban Development Authority 449 ITR 0001 (SC) and Kakatiya Urban Development Authority vs. ACIT in ITA No. 1722 to 1726/Hyd/2019, decided by the Co-ordinate Bench by order dated 26/12/2022. He further submitted that there is no reference rendered by the Visakhapatnam Bench of the Tribunal in the case of Capital Region Development Authority (CRDA) at all in the common order dated 24/01/2023. 4. We have gone through the record in the light of the submissions made on either side. A careful perusal of this order clearly shows that the learned AR submitted in that batch cases that the matters are clearly covered by the decisions of the Hon’ble Apex Court in the case of the Ahmedabad Urban Development Authority (supra) and also the Kakatiya Urban Development Authority (supra). At the same time it could be found that the Revenue also placed reliance on the decision of the Hon'ble Apex M/s. Hyderabad Metropolitan Development Authority (Batch) Page 3 of 4 Court and also on the decision of the Co-ordinate Bench of the Tribunal (supra). 5. In these circumstances, the batch of cases were disposed of by remanding the issue to the file of learned Assessing Officer for verification of the facts and to seek compliance with such orders. 6. Absolutely there is no reference to the decision of the Co-ordinate Bench of Visakhapatnam Tribunal in the case of Capital Region Development Authority (CRDA). Both the counsel submitted that in such circumstances, these Miscellaneous Applications have become infructuous. Recording the same, we dismiss all the Miscellaneous Applications as infructuous. Order pronounced in the open court on this the 4 th day of August, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER Hyderabad, Dated: 04/08/2023 TNMM M/s. Hyderabad Metropolitan Development Authority (Batch) Page 4 of 4 Copy forwarded to: 1. M/s.Hyderabad Metropolitan Development Authority, 4 th Floor, Swarna Jayanthi Complex, Ameerpet, Hyderabad. 2. Dy. Commissioner of Income Tax, Exemptions Circle-1(1), Hyderabad. 3. Asst. Commissioner of Income Tax, Exemptions Circle-1(1), Hyderabad. 4. Pr. CIT-Hyderabad. 5. DR, ITAT, Hyderabad. 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD