Income Tax Appellate Tribunal - Hyderabad
Hyderabad Metropotitan Development ... vs Addl. Cit, Range-10, Hyderabad on 23 December, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH AT HYDERABAD BEFORE JUSTICE (Retd.)DEV DARSHAN SUD, PRESIDENT, SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 459/Hyd/2012 2008-09 Hyderabad Addl. CIT, Range Metropolitan - 10, Hyderabad Development Authority, Secunderabad 2 980/Hyd/10 2003-04 Hyderabad Urban JCIT, Range -
Development 10, Hyderabad.
Authority, Sec.bad.
3 1008/H/10 2003-04 ACIT, Circle - M/s HUDA,
10(1), Hyderabad Secunderabad.
4 CO 75/H/10 2003-04 M/s HUDA, ACIT, Circle -
(in ITA Secunderabad 10(1), Hyderabad.
No.1008/Hyd/10)
5 360/H/11 2004-05 ACIT, Circle - M/s HMDA,
10(1), Hyderabad. Sec'bad
6 399/H/11 2004-05 M/s Hyderabad DCIT, Circle -
Urban Development 10(1), Hyderabad.
Authority,
Hyderabad.
7 911/H/11 2005-06 ACIT, Circle - M/s HMDA,
10(1), Hyderabad. Sec'bad
8 912/H/11 2006-07 ACIT, Circle - M/s HMDA,
10(1), Hyderabad. Sec'bad
9 913/H/11 2007-08 ACIT, Circle - M/s HMDA,
10(1), Hyderabad. Sec'bad
10 970/H/11 2005-06 Hyderabad Urban ACIT, Circle -
Development 10(1), Hyderabad.
Authority,
Hyderabad.
11 971/H/11 2006-07 Hyderabad Urban ACIT, Circle -
Development 10(1), Hyderabad
Authority,
Hyderabad.
12 1029/H/11 2007-08 Hyderabad Urban Addl. CIT, Range
Development - 10, Hyderabad
Authority,
Hyderabad.
13 1193/H/11 2003-04 ACIT, Circle - Cyberabad
10(1), Hyderabad. Development
Authority,
Secunderabad.
14 545/H/12 2003-04 Buddha Poornima ACIT, Circle -
Project Authority, 10(1), Hyderabad.
Hyderabad.
ASSESSEE PAN - AAALH0058D
2
ITA No. 459/H/12 and others
HUDA/HMDA and others
Assessee by : Shri S. Rama Rao
Revenue by : Shri B. Narasimha Sharma,
Standing Counsel for Dept.
Date of hearing : 22-12-2016
Date of pronouncement : 23-12-2016
O RDE R
PER PRESIDENT:
Special Bench was constituted to determine the following question which was referred to :
"Whether, in the facts and circumstances of the case, HMDA can be held to be engaged in the activity of sale of land as an agent of the State Govt.? and if so, whether income derived from sale of land can be treated as income of state Govt., hence, not chargeable to income tax in view of Article 289 of the Constitution of India?"
2. We find that this Tribunal vide its order in ITA No. 1633/Hyd/2012 dated 17.2.2016 had remanded the issue of grant of registration u/s 12AA of the Act on merits of the case. In fact there are other issues that were raised by the assessee in its grounds of appeal in ITA No. 459/Hyd/2012 and in other cases listed supra , which are consequential in nature pursuant to the disposal of the basic issue of grant of registration u/s 12AA of the Act , which goes to the root of the matter.
3. We do not intend to entertain the aforesaid question for the reason that the Hon'ble Supreme Court vide its order dated 26/10/2015 in Civil Appeal No. 8904 of 2015, has remitted the matter 3 ITA No. 459/H/12 and others HUDA/HMDA and others to the Tribunal, which in turn, vide its order dated 17/02/2016 in ITA No. 1633/Hyd/2012 has remanded the case to DIT(E). We were informed that hearing has been completed by the DIT(E) and order is awaited. Once this issue of grant of registration u/s 12AA of the Act is decided by the DIT(Exemptions), the other issues that were raised in the grounds in ITA No. 459/Hyd/2012 and others would have to be addressed by the regular Division Bench of this Tribunal.
4. Hence the question raised before the Special Bench is disposed off accordingly and we direct the Division Bench of this Tribunal to adjudicate the other grounds raised in all these appeals after the receipt of order on the issue of grant of registration u/s 12AA of the Act by the CIT(Exemptions). The question referred before the Special Bench is disposed off accordingly.
Order is pronounced in open court on 23rd December, 2016.
Sd/- Sd/- Sd/-
M. Balaganesh D. Manmohan Justice (Retd.)
Accountant Member Vice President Dev Darshan Sud
President
Hyderabad, Dated 23 rd December, 2016 kv 4 ITA No. 459/H/12 and others HUDA/HMDA and others Copy to:-
1. Hyderabad Metropolitan Development Authority, Secunderabad
2.Hyderabad Urban Development C/o Shri S. Rama Rao, Advocate, Authority, Sec'bad.
Flat No. 102, Shriya's Elegance,
3.M/s HUDA, Secunderabad
4. M/s Hyderabad Urban Development 3-6-643, Street No. 9, Authority, Hyderabad. Himayat Nagar, Hyderabad -
5. Buddha Poornima Project Authority, 500 029. Hyderabad.
6. ACIT, Circle - 10(1), Hyderabad.
7. JCIT, Range - 10, Hyderabad.
8. Director of Income Tax(Exemptions), Hyderabad
9. CIT(A) - VI, Hyderabad
10. CIT - V, Hyderabad
11. DR, ITAT "B", Hyderabad
12. Guard File