2017 (5) TMI 1707

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..... [ 2016 (7) TMI 1553 - ITAT CHENNAI] wherein the Special Bench of Tribunal allowed the claim of assessee to defer the income, we are inclined to dismiss the ground taken by the Revenue.
SHRI CHANDRA POOJARI AND SHRI G. PAVAN KUMAR, JJ. Appellant by : Shri Surpiyo Pal, JCIT Respondent by : Shri M/ Viswanathan, CA ORDER CHANDRA POOJARI, j. This appeal by the Revenue is directed against t .....

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..... supra in assessee's own case directed the AO to follow the directions in the case cited supra and decided in favour of assessee. Against this, the Revenue is in appeal before us. 4. After hearing both the parties, we are of the opinion that similar issue came for consideration before this Tribunal in assessee's own case for assessment year 2009-10 in ITA No.1345/Mds./2015 vide order dat .....

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..... Tribunal, the ld. CIT(A) directed the Assessing Officer to delete the addition. The ld. DR could file any decision having reversed or modified the orders of the Tribunal. Just because, the Department has filed an appeal against the order of the Tribunal, we cannot take a different view on this account. Thus, we confirm the order passed by the ld. CIT(A) on this issue and the ground raised by the .....

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