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TMI Blog2018 (3) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years 1989-90, 1992-93, 1993-94 and 1997-98. Since the assessee filed the declaration agreeing not to raise the questions of law before any other appellate authority and apply the decision that may be rendered by the Madras High Court, this Tribunal is of the considered opinion that the issue raised by the assessee before this Tribunal needs to be kept in abeyance till the disposal of the appeals by the High Court. Very object of the introduction of Section 158A of the Act is to avoid multiplicity of proceedings and to avoid conflicting judicial opinions. Therefore, by accepting the declaration filed by the assessee in Form 8 under Section 158A of the Act, the orders of both the authorities below are set aside and the entire issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the respective orders of the Commissioner of Income Tax (Appeals), Salem, for the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2013-14. 2. When these appeals were taken up for hearing, Shri T.S. Subramanian, the Ld. representative for the assessee, filed an application under Section 158A(1) of the Income-tax Act, 1961 (in short 'the Act') in Form No.8 claiming that the issue arises for consideration in these appeals are pending before the Madras High Court on the appeals filed by the assessee under Section 260A of the Act for the assessment years 1989-90, 1992-93, 1993-94 and 1997-98. According to the Ld. representative, the assessee agrees to apply the decision that may be taken by the Madras High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Madras High Court is with regard to claim of deduction under Section 80P(2)(b) of the Act. The Ld. representative further submitted that since the issue is identical, which is pending before the Madras High Court and the assessee has also filed the undertaking in a prescribed form as provided under Section 158A of the Act, the issue needs to be kept in abeyance till the Madras High Court decides the appeals of the assessee. 5. We heard the Ld. representative for the assessee and the Ld. Departmental Representative and we have also carefully gone through the provisions of Section 158A of the Act. The provisions of Section 158A of the Act reads as follows:- PROCEDURE WHEN ASSESSEE CLAIMS IDENTICAL QUESTION OF LAW IS PENDIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and, where the Assessing Officer makes a request to the appellate authority to give him an opportunity of being heard in the matter, the appellate authority shall allow him such opportunity. (3) The Assessing Officer or the appellate authority, as the case may be, may, by order in writing,-- (i) admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or (ii) reject the claim if he or it is not so satisfied. (4) Where a claim is admitted under sub-section (3),-- (a) the Assessing Officer or, as the case may be, the appellate authority may make an order disposing of the relevant case without awaiting the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt and the High Court admitted the appeals filed by the assessee and framed questions of law, which need to be adjudicated prima facie, on the basis of the judgment of Apex Court in Kerala state Co-Operative Marketing Federation Ltd. And Others v. CIT (1998) 231 ITR 814. After going through the questions of law framed by the High Court and the issue arises for consideration before this Tribunal in respect of the present appeals, we are satisfied that the issue arising before this Tribunal in the present appeals are identical with the questions of law, which are pending before the High Court for adjudication for the assessment years 1989-90, 1992-93, 1993-94 and 1997-98. Since the assessee filed the declaration agreeing not to raise the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. In view of the above, the orders of both the authorities below are set aside and the entire issue raised by the assessee is remitted back to the file of the Assessing Officer. The Assessing Officer shall pass an order after the judgment of Madras High Court for the assessment years 1989-90, 1992-93, 1993-94 and 1997-98 in the assessee's own case, in conformity with the judgment of Madras High Court. It is made clear that when the Assessing Officer passes an order in conformity with the judgment of Madras High Court or the judgment that may be passed by the Apex Court for the assessment years 1989-90, 1992-93, 1993-94 and 1997-98, the assessee shall not be entitled to file appeals against the order of the Assessing Officer for thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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