The Commissioner of Income Tax (Exemptions), Aayakar Bhavan, Basheer Bagh, Hyderabad V. The Hyderabad Cricket Association

ITTA/52/2022

AI Insights

The case involves an appeal by the Commissioner of Income Tax (Exemptions) against the Hyderabad Cricket Association concerning the assessment year 2008-09. The appeal was directed against the order of the Income Tax Appellate Tribunal, Hyderabad, which had previously decided in favor of the Hyderabad Cricket Association based on similar circumstances in the assessment years 2006-07 and 2007-08. The main contention in the appeal was whether the Tribunal's decision involved a substantial question of law, which could warrant a different outcome. However, the High Court of Telangana found that the issues were purely factual and aligned with the Tribunal's earlier decisions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 811155 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Respondent
• Court: HIGH COURT
• Department Lawyers: C P RAMASWAMI
• Assessee Lawyers: A RADHA KRISHNA
• Keywords: Assessment Year 2008-09; Exemptions; Income Tax; Income tax appellate tribunal; Remand; Factual Finding
• Section: 260-A

Judgement Text

"[ 33861 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE TWELFTH DAY OF OCTOBER TWO THOUSAND AND TWENry THREE PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHY ANO THE HON'BLE SRI JUSTICE LAXM] NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEAL No| 52ol 2022 lncome Tax Tribunal Appeal Under Section 260-A of the lncome Tax Act, 1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in ITA No. 511lHydl2015 for assessment Year 2008-09 dated 08-03- 2021 preterred against the Order of the Commissioner of lncome Tax (Appeals) - 9, Hyderabad, Appeal No.B3/C|T(Ex/ClT(A)-9114-15 daled 13-02-2015 preferred against the Order of the Joint Director of lncome Tax (Exemptions) (i/c) Hyderabad PANiG lR No.AAATT6229Q dated 29-03-201 4. 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-AA4TT6229Q ...Respondent Counsel for the Appellant: SRI A. RADHA KRISHNA representing 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.52 of 2022 t ORDER: (per aon'ble Sri Justice P.sA.ItI KosHY) Heard Sri A. Radha Krishna, appellant and Sri C.P. Ramaswami, respondent. Perused the record. learrred counsel for the learned counsel for the 2. This appeal has been filed assailing the order dated 08.03.2021 passed in ITA.No.S1l lHyd/2015 for the Assessment Year 2008-09 on the hle of the learned Income Tax Appeliate Tribunal, Hyderabad Bench A', Hyderabad (hereinafter referred to as 'the Tribunal'). 3. A plain reading of the impugned order would reveal that the Tribunal has taking into consideration the decision of the coordinate Bench of the same Tribunal in respect of the same assessee for the previous Assessment Years 2O06-07 ar.d 2007 -O8 in I.T.T.A.No.5O9 and Sl}lHyd'l2ol5 had passed a similar order dated 25.10.2017 and where the consequential orders also had since been passed in favour of the assessee' we are of the considered opinion that the finding arrived at by the 'l'ribunal is purely factual and that since the matter iras been remanded back, the order of remand cannot be considered to be the question of larv, much Iess even a substantial question of law to be framed' I .--7 ,- i 2 l PSK,J & LNA,J LT.T.A No.52 of2022 4 In view of the same, the appeal tails and is accordingly rejected. There sha,ll be no order as to costs Miscellaneous applications pending, if any, shall stand ciosed. sd/- K. sRtNtvAsA RAO JOINT REGISTRAR //TRUE COPY// Ch SECTION OFFICER 1. The lncome Tax Appellale Tribunal, Hyderabad Bench ,A,, Hyderabad 2- The Commissioner of lncome Tax (Appeals) _ g, Hyderabad 3. The Joint Dirbctor of Income Tax (Exemptions) (i/c) Hyderabad 4. One CC to SRr K. RAJr REDDY(SENIOR SC INCOME TAX DEPT) tOpUCl 5. One CC to SRt C.p. RAMASWAMT, Advocate [OPUC] 6. Two CD Copies To, kam VH 't)' HIGH COURT DATED:1211012023 ORDER lTTA.No.52 of 2022 THE APPEAL IS REJECTED ?3 g+ E r A T S 'x J C o 1 C) t tJ n U II t ? z a at 2i1X .l A1c S i: P 4r\"tx () "