INDIAN CRICKETERS ASSOCIATION,MUMBAI vs. INCOME TAX OFFICER, JURISDICTION EXEM. WARD 1(3), MUMBAI, INCOME TAX APPELLATE TRIBUNAL, MUMBAI, MUMBAI

Q: Which sections of the Income-tax Act were involved?

Section 143(1), Section 143(3), Section 250

ITA 6828/MUM/2025Status: DisposedITAT Mumbai24 December 2025AY 2020-21Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee never requested withdrawal of the appeal against the Section 143(1) intimation. Instead, the assessee had requested clubbing of appeals or to keep the appeal pending. Therefore, the Tribunal remanded the case back to the Ld. Commissioner.

What were the facts?

The assessee appealed an order from the Ld. Commissioner of Income Tax (Appeals). The assessee had previously filed an appeal against an intimation under Section 143(1) and also against an assessment order under Section 143(3). The assessee requested to club these appeals or keep one pending, but the Ld. Commissioner dismissed the appeal against the Section 143(1) intimation.

What were the issues?

Whether the Ld. Commissioner was correct in dismissing the appeal against the Section 143(1) intimation when the assessee had requested to club it with the appeal against the Section 143(3) assessment order or to keep it pending.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI BIJAYANANDA PRUSETH

For Appellant: Ms. Chaitee Londhe, Ld. AR

For Respondent: Shri Virabhadra Mahajan, Ld. SR. D.R

Hearing: 24.12.2025Pronounced: 24.12.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 20.08.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2021-21.

2 Indian Cricketers Association 2. The Ld. Counsel for the Assessee Ms. Chaitee Londhe, has submitted that though the Ld. Commissioner in the order depicted the letter dated 30.01.2024 in para no. 5.1 at page 7 of the impugned order, whereby the Assessee has also claimed that since the issue involved in the intimation under Section 143 (1) and in the assessment order passed under Section 143 (3) is the same i.e. denial of exemption under exemption 11 of the Act, and therefore to avoid the duplication of appellate proceedings, the present proceedings may be kept pending and/or be clubbed with the appeal filed against the assessment order under Section 143(3) of the Act. However, the Ld. Commissioner held contrary to the effect that the Assessee itself has requested for withdrawal of appeal filed against the order under Section 143 (1) and consequently dismissed the appeal filed by the Assessee.

The aforesaid facts are not in denial by the Ld. D.R.

Thus, considering the aforesaid peculiar facts and circumstances specific to the effect that the Assessee never requested for withdrawal of the appeal pending before the Ld. Commissioner against the intimation/order dated 24.12.2021 under Section 143 (1) of the Act, whereby the addition of Rs. 15,77,980/- has been made and in fact, had requested for clubbing the appeal along with the appeal filed against the assessment order under Section 143 (3) of the Act and alternatively prayed to keep pending the appeal filed by the Assessee, thus, the case is remanded to the file of the Ld. Commissioner for decision along with appeal filed by the Assessee against the order under Section 143 (3) of the Act, simultaneously.

3 Indian Cricketers Association 5. In the result, the Assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 24.12.2025.

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