9911796707
TMI Blog2015 (11) TMI 1872X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 80IB. The AO has not followed the ITAT s order on the ground that the Department has filed the appeal against the decision before the Hon ble High Court. CIT(Appeals) has not accepted the ITAT s decision on the ground that the Tribunal was not properly apprised of the facts. We find that since the facts are identical and in assessee s own case the Tribunal has decided the issue, judicial disci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19-12-2011 and pertains to assessment year 2006-07. 2. The issue raised is that the CIT(Appeals) erred in holding that the assessee is not eligible for deduction u/s 80IB of the I.T. Act 3. We have heard both the counsel and perused the records. At the outset in this case learned counsel of the assessee submitted that on merits the issue is covered in favour of the assessee by the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not properly apprised of the facts. We find that since the facts are identical and in assessee's own case the Tribunal has decided the issue, judicial discipline mandates that we follow the order of the Tribunal. We further note that the Revenue has already filed appeal before the Hon'ble High Court in Income Tax Appeal No. 76 of 2010. In this view of the matter since the Hon'ble jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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