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Facts
The Union of India (Ministry of Youth Affairs and Sports) filed appeals against CIT(A) orders for Assessment Years 2008-09 and 2010-11. These orders pertained to Section 143(3) assessments originally framed against the Organizing Committee (OC) Common Wealth Games 2010, Delhi, in the hands of an AOP.
Held
The Tribunal dismissed the appeals, noting that the appellant, Union of India, failed to establish its locus standi. Despite being given the opportunity, the appellant could not satisfactorily explain how it was an aggrieved party or a successor entity to the original assessee.
Key Issues
Whether the appellant (Union of India) had the locus standi to file appeals against assessment orders passed against the Organizing Committee (OC) Common Wealth Games 2010, Delhi.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
Asstt. Year : 2010-11 : Asstt. Year : 2008-09 Union of India, Vs DDIT(E), 2nd Floor, Jawaharlal Nehru Stadium, Inv. Circle-II, Gate No. 10, Lodhi Road, New Delhi New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAATO1191L Assessee by : Sh. Neeraj Chaudhary, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 09.04.2025 Date of Pronouncement: 09.04.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals i.e. & 1678/Del/2019, for Assessment Years 2008-09 & 2010-11 arise against the CIT(A)-36, New Delhi’s as many orders dated 19.11.2018 and 23.11.2018 in case Nos. 27, 28 & 29/2015-16, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges during the course of hearing that both the learned lower authorities have framed their respective section & 1678/Del/2019 Union of India 143(3) assessments herein in the twin assessment years before us in the hands of an AOP; in the name and style of Organizing Committee (OC) Common Wealth Games 2010, Delhi, which stands upheld in the CIT(A)’s lower appellate orders. And that it is thereafter that the appellant before us i.e. Union of India through Ministry of Youth Affairs and Sports, Department of Sports (CWG Cell) has instituted the instant twin cases against the same without even clarifying as to how it is an “aggrieved” party, both as the successor entity of the original assessee/AOP or otherwise, as the case may be. We accordingly are of the considered view that the appellant’s instant appeals deserves to be rejected for this precise reason alone subject to all just exceptions.
We make it clear before parting that we had duly invited the appellant’s attention to prove it’s locus standi to institute both the instant appeals and no satisfactorily explanation has come from it’s side. Rejected accordingly.
All other pleadings on merits herein stand rendered academic.