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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI MAHAVIR PRASAD & SHRI B.M. BIYANI
These two appeals filed by the assessee are directed against the two orders, both dated 30.08.2018, passed by learned Commissioner of Income-Tax (Appeals)-2, Bhopal [“Ld. CIT(A)”] in Appeal No. CIT(A)- 2/BPL/IT-65/15-16 and CIT(A)-2/BPL/IT-10394/17-18, which in turn arise respectively out of the order of assessment dated 25.03.2015 and 20.12.2017 passed by the learned ITO-3(1), Bhopal [“Ld. AO”] u/s 143(3) of the Income-tax Act, 1961 [“the Act”] for the Assessment-Year 2012-13 and 2015-16. & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16
The assessee has raised following grounds of appeal:
“1. That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) erred in upholding the disallowance of Rs. 1,15,669/- towards claim of deduction u/s 80IB(10) of the Income Tax Act made by Ld. AO.”
ITA No. 780/Ind/2018 for A.Y. 2015-16:
“1. That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) erred in upholding the disallowance of Rs. 11,89,757/- towards claim of deduction u/s 80IB(10) of the Income Tax Act made by Ld. AO.”
During hearing, the Ld. AR appearing on behalf of assessee submitted that the above grounds taken in these appeals are covered against the assessee by the order of this very bench of ITAT in the assessee’s own case in to 736/Ind/2015 for assessment-year 2006-07, 2007-08 and 2009-10 order dated 14.03.2016. Ld. AR further submitted that against this order of ITAT, the assessee has filed an appeal before Hon’ble High Court of Madhya Pradesh which is registered by Hon’ble High Court as ITA No. 113 / 2016. Ld. AR submitted that the ITA No. 113 / 2016 is, as of now, pending before Hon’ble High Court for adjudication which is evident from the copies of screenshots placed on record.
Ld. AR submitted that the question of law involved in the present appeals taken for hearing by this ITAT, is exactly identical to the question of law pending before Hon’ble High Court in the aforesaid / 2016 and therefore in order to avoid multiplicity of proceeding, the assessee has decided to avail the provision of section 158A(1) of the Income-tax Act, 1961. Ld. AR submitted that the asessee has, therefore, filed declarations in Form No. 8 supported by requisite documents as required u/s 158A(1) read with Rule 16 of the Income Tax Rules, 1962. Page 2 of 4 & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16
On behalf of assessee, Ld. AR further agreed that if the ITAT were to apply the final decision of the Hon’ble High Court to the present appeals being heard, the asssessee shall not raise the same question of law in further appeal.
With these submissions, Ld. AR requested that the assessee’s applications u/s 158A(1) may be accepted and the present appeals be dismissed in terms of section 158A.
Ld. DR, appearing on behalf of revenue, agreed that the assessee’s claim is correct and the applications of assessee may be accepted. We take on record the positive affirmation of Ld. DR as acceptance by the Ld. AO.
We, therefore, accept the applications filed by the assessee and dismiss the present appeals.
In the result, these appeals of assessee are dismissed in terms mentioned above.
Order pronounced as per Rule 34 of I.T.A.T. Rules 1963 on 26.07.2022.