ITO (Exemptions) Vs Rajasthan Cricket Association (ITAT Jaipur)

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR
BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
ITA No. 1355 & 1356/JP/2018
Assessment Years : 2010-11 & 2011-12.

Income Tax Officer
(Exemptions)
Ward-1,Jaipur.
Appellant

Vs.

Rajasthan Cricket Association,
North Block, SMS Stadium,
Jan Path,Jaipur.
PAN/GIR No. AAATR 0798 J
Respondent

ITA No. 284/JP/2020
Assessment Year: 2011-12.

Rajasthan Cricket Association,
North Block, SMS Stadium,
Ambedkar Circle, New Vidhan
Sabha, Jaipur.
Appellant

Vs.

Addl. C.I.T.,
Range-2,
Jaipur.
PAN/GIR No. AAATR 0798 J
Respondent

Revenue by : Smt. Rooni Paul (Addl.CIT) &
Shri B.K. Gupta (CIT-DR)
Assesseeby : Shri Shyam Lal Agarwal (CA) &
Shri Tarun Agarwal (CA)

Date of Hearing : 08/10/2020
Date of Pronouncement: 25/11/2020.

ORDER

PER: VIKRAM SINGH YADAV, A.M.

These are two appeals filed by the Revenue against two separate orders of the ld. CIT (A)-1, Jodhpur (camp at Jaipur) dated 20.09.2018 for the assessment years 2010-11 and 2011-12 respectively and the appeal filed by the assessee being ITA No. 284/JP/2020 against the said order dated 20/09/2018 for the A.Y. 2011-12.

2. Since all these appeals involved common issues and are connected, therefore, the same were heard together and are being disposed off by this consolidated order.

3. At the outset, it is noted that the appeals of the Revenue in ITA No. 1355 & 1356/JP/2018 were disposed off by the Tribunal vide its order dated 09/12/2019. Subsequently, the assessee moved a misc application seeking recall of the said order and the Tribunal vide its order dated 03/03/2020 in MA No. 13 & 14/JP/2020 has recalled its earlier order dated 09/12/2019. The relevant findings of the Tribunal while recalling the earlier order are contained in para 3 of its order, which read as under: 

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