Smt. Sudha Simhal, Bhopal V. Income Tax Officer 3(1), Bhopal

ITA 780/Ind/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3322 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Question of law
• Section: 143(3); 113

Judgement Text

ITA No.779 & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16 Page 1 of 4 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA No.779 & 780/Ind/2018 Assessment Year: 2012-13 & 2015-16 Smt. Sudha Simhal Bhopal Vs. ITO 3(1) Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: ACTPS8702N Assessee by Shri Hitesh Chimnani Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 21.07.2022 Date of Pronouncement 26.07.2022 O R D E R Per Bench: 1. 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. ITA No.779 & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16 Page 2 of 4 2. The assessee has raised following grounds of appeal: ITA No. 779/Ind/2018 for A.Y. 2012-13: “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.” 3. 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 ITA No. 734 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. 4. 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 ITA No. 113 / 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. ITA No.779 & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16 Page 3 of 4 5. 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. 6. 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. 7. 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. 8. We, therefore, accept the applications filed by the assessee and dismiss the present appeals. 9. 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. Sd/- Sd/- (MAHAVIR PRASAD) (B.M. BIYANI) Judicial Member Accountant Member Indore, Dated : 26.07. 2022 Patel/ Sr. P.S. Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore ITA No.779 & 780/Ind/2018 Smt. Sudha Sinhal A.Ys. 2012-13 & 2015-16 Page 4 of 4 1. Date of taking dictation 22.7.22 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the fair order is placed before the Dictating Member for pronouncement 5. Date on which the file goes to the Bench Clerk 6. Date on which the file goes to the Head Clerk 7. Date on which the file goes to the Assistant Registrar for signature on the order 8. Date of dispatch of the Order