UNION OF INDIA THROUGH MINISTRY OF YOUTH AFFAIRS AND SPORTS, DEPARTMENT OF SPORTS (CWG CELL),DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS)-36, DELHI

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IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “C”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आअसं.4827/िदʟी/2024(िन.व. 2008-2009)
Union of India through Ministry of Youth Affairs and Sports,
Department of Sports (CWG Cell),
CWG Cell, 2nd floor, Jawaharlal Nehru Stadium,
Gate No. 10, Lodhi Road, New Delhi 110003
PAN: AAATO-1191-L

...... अपीलाथᱮ/Appellant
बनाम Vs.

Commissioner of Income Tax (Appeals)-36,
Room No. 209 and 210, Aayakar Bhawan,
District Centre, Laxmi Nagar, Delhi 110092

..... ᮧितवादी/Respondent

Assessee by : S/Shri Neeraj Chaudhary & Himanshu, Advocates
Department by : Shri Om Prakash, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
06.08.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
06.08.2025
आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal is directed against the order of Commissioner of Income Tax
(Appeals)-36, New Delhi (hereinafter referred to as 'the CIT(A)') dated 19.11.2018, for assessment year 2008-09. 2. The Registry has pointed a defect that the appeal is time barred by 2059
days.
3. The ld. Counsel for the assessee/appellant explaining the reason for delay in filing of present appeal submitted that the CIT(A) vide impugned order had 2
decided appeal of the assessee for AY 2008-09 and 2009-10 vide single order, the assessee was under a bonafide impression that since appeals for AY 2008-09 and 2009-10 a single appeal is required to be filed for both assessment years.
Accordingly, the assessee filed ITA No.1678/Del/2019 common for AY 2008-09
and 2009-10. When the appeal was taken up for hearing by the Tribunal, the Bench ppointed that single appeal cannot be filed for two assessment years.
Accordingly, the assessee filed two separate appeals for AY 2008-09 & 2009-10. The original appeal was filed within the period of limitation. It was only the appeals filed consequent to the defect pointed by the Bench, separate appeals for AY 2008-09 and 2009-10 were filed. The ld. Counsel submitted that the assessee has also filed application for condonation of delay in filing of appeal citing aforesaid reasons causing delay.
4. During the course of hearing, a specific query was raised by the Bench on locus of Union of India, Ministry of Youth Affairs and Sports, Department of Sports
(CWG Cell) Delhi to the present appeal. The ld. Counsel explained that Organizing
Committee Commonwealth Games, 2010 (a Society Registered under the Societies Registration Act 1860) was setup with the main object to prepare, organize and conduct Commonwealth Games, 2010 in Delhi. Since, the main object for which said society was framed was fulfilled, the said committee was wouned up on 07.08.2017 and all its assets and liabilities were transferred to the Department of Sports, Ministry of Youth Affairs and Sports, Govt. of India vide
OM
F.No.70-210/2016-SPVI dated
21.08.2017. Thus, w.e.f
08.08.2017
Department of Sports, Ministry of Youth Affairs and Sports, Govt. of India, New
Delhi has stepped into the shoes of Organizing Committee Commonwealth
Games, 2010, New Delhi and all residual work relating to Organizing Committee

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Commonwealth Games, 2010 are handled by the Department of Sports (Common
Wealth Games, Delhi, 2010 Cell). Now these appeals before the Tribunal have been filed by the Department of Sports, Ministry of Youth Affairs and Sports, CWG
Cell, Govt. of India.
5. We have heard the submissions made by ld. Counsel for the assessee. The assessee had filed single appeal in ITA No.1678/Del/2019 for two assessment years i.e. AY 2008-09 and 2009-10. The Tribunal treated the said appeal for AY
2008-09 only and has decided the said appeal vide order dated 09.05.2025. Since, appeal of the assessee for AY 2008-09 has already been decided, the present appeal is a duplicate appeal assailing the order of CIT(A) for AY 2008-09. The second appeal against the same impugned order is not maintainable, therefore, this appeal is dismissed, as such.
6. In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on Wedne ay the 06th day of August,
2025. (AVDHESH KUMAR MISHRA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 06/08/2025

NV/-

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ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.