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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER S.S.GODARA, J.M. :
This Revenue’s appeal for AY.2017-18 arises from the CIT(A)-2, Hyderabad’s order dated 18-08-2020 passed in case No.13520/2019-20/CIT(A)-2, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
Coming to the Revenue’s sole substantive ground that the CIT(A) has erred in law and on facts holding the assessee’s income of Rs.4,70,85,644/- derived from mushroom production as agricultural and therefore exempt u/s.10(1) of the Act, both the learned lower representatives fairly admitted that this tribunal’s Special Bench’s decision in taxpayer’s case itself [2018] 95 taxmann.com 162 (Hyderabad - Trib.) (SB) (for AYs.2008-09 onwards) has decided the same against the department. We thus adopt judicial consistency and uphold the CIT(A)’s findings under challenge for this reason alone in absence of any distinction on facts.
This Revenue’s appeal is dismissed in above terms.
Order pronounced in the open court on 23rd September, 2021