TaxTMI 
TaxTMI 
2017 (5) TMI 350
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Pr.CITs and also their busy schedules due to Income Declaration Scheme, 2016. Considering the prayer, the delay in filing the appeals is hereby condoned. 3. At the time of hearing, Ld. Counsel Mr. K.C. Devdas, sought adjournment on the reason that he will be out of station on account of professional work. However, considering the issues involved, after discussion with Ld.DR, the appeals are heard exparte - Respondent. 4. The only ground raised by Revenue in all these appeals is "whether the CIT(A) is correct in holding that 'agent' and 'principal' do not exist between assessee and other clubs (sic) when assessee paid commission at 23% of its income as per the agreement between assessee and other clubs"? The issue arises as the assessm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Ld.CIT(A), who after examining the detailed submissions had concluded, for AYs. 2001-02 to 2008-09, vide his order dt. 09-11-2009 that the nature of transaction on account of inter-venue betting between HRC and other clubs is on 'principal' to 'principal' basis and hence, the demand u/s. 201(1A) did not survive. It was submitted that department did not prefer appeals to the ITAT. However, similar demand was raised by the ACIT, OSD, Range-14 for AYs. 2009-10 to 2013-14. Ld.CIT(A) similarly decided and department preferred an appeal before the ITAT. ITAT by the order dt. 04-09-2015 in ITA Nos. 319 to 323/Hyd/2015, dismissed the Revenue appeals for all the years. It was submitted that ITAT held, supporting the order of the CIT(A), that there....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2008-09 in ITA Nos. 0046-0049 & 0016- 0025/CIT(A)- 11/09-10 dt 09-11-2009, discussed at length on the above issue and concluded that there is no principal and agent relationship between the assessee and other clubs. It was submitted before me by the appellant that this decision is not appealed further by the department. 7.5 Later the CIT (A) -8, Hyde rabad while deciding appeals for the A.Ys 2009-10 to 2013-14 in ITA No. 0171 to 0175 /CIT(A)-8/Hyd/2013-14 vide her order dt. 19-01-2015 followed the order of CIT(A)-II and held that payments made by the assessee to other clubs are not in the nature of commission. However, this order was challenged by revenue and revenue's appeals were dismissed by Hon'ble ITAT vide its order dt. 04....