UNION OF INDIA ,NEW DELHI vs. CIT (A)-36, NEW DELHI

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 ITA Nos. 1677 & 1678/Del/2019 Union of India 2 143(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.