DCIT, CC-2(2), KOLKATA, KOLKATA vs. M/S SPML INFRA LIMITED, SOUTH EAST DELHI

ITA 2119/KOL/2025Status: DisposedITAT Kolkata20 January 2026AY 2020-21Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal noted that a co-ordinate bench had dismissed the Revenue's appeal, relying on the fact that the matter was sub-judice before the Hon'ble High Court and the prior year's orders were not stayed. However, this Tribunal respectfully disagreed with dismissing the appeal outright.

What were the facts?

The Revenue filed two appeals against the orders of the Ld. CIT(A) that allowed the assessee's claim for deduction under Section 80IA. The appeals involved common issues and were consolidated for disposal. The assessee argued that the issue was identical to a previous case decided by a co-ordinate bench.

What were the issues?

Whether the assessee is entitled to deduction under Section 80IA of the Income Tax Act, when the matter is sub-judice before the High Court?

Which sections of the Income-tax Act were involved?

Section 80IA,Section 250

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Heard together (2 matters)

I.T.A. No. 2118/Kol/2025
I.T.A. No. 2119/Kol/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Rajesh Kumar, AM

This is a batch of two appeals filed by the Revenue arise from orders dated 11.04.2025 and 26.05.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals)-Kolkata-26 [hereafter “the Ld. CIT(A)]. Since these appeals are relating to same assessee and are involving common issues, therefore, and convenience. We would first t

The order continues below.

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