TMI Blog2021 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Respondents : Sunil Talati, A.R. ORDER Amarjit Singh, Member (A) 1. This revenue's appeal for A.Y. 2014-15, arises from order of the CIT(A)-6, Ahmedabad dated 19-02-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short the Act . 2. The solitary ground of appeal of the revenue is directed against the decision of ld. CIT(A) in treating the income from license fees of canteen amounting to ₹ 5,49,43,957/- as business income. 3. The fact in brief is that the issue in appeal was adjudicated by the Coordinate Bench of the ITAT vide ITA No. 1493/Ahd/2018 dated 19th Feb, 2018. Subsequently, the revenue has filed Miscellaneous Application stating that vide aforesaid order inadverte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also been submitted before its. We have perused the same and we find the following was the observation of the Learned Tribunal while dismissing the appeal preferred by the Revenue. 7. With regard to the aforesaid issue, the learned representatives fairly agree that the same is covered, in favour of the Revenue, by another order of the coordinate bench of this Tribunal dated 24.01.2013, passed in assessee's own case for the assessment year 2005-06 wherein the Tribunal has held an under:- 8. We have considered rival submission find have perused the orders of the authorities below and the judgment cited by the learned counsel of the assessee. First, we discuss regarding the applicability of judgment of Hon'ble Punjab and H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fere with order of the learned CIT(A) on this issue, and this ground of the appeal of the assessee is dismissed. 8. We see no reasons to take any other view of the matter than the view so taken by the co-ordinate bench. Respectfully following the views so taken by the co-ordinate bench (supra) in assessee's own case for AY 2005-06 in ITA No. 2598/Ahd/2009, we uphold the grievance of the Assessing Officer. Taking into consideration the entire aspect of the matter and the view taken by the Hon'ble Coordinate Bench in the absence of any changed circumstances, we find no alternative but to decline to entertain the claim of assessee. Hence, revenue's ground of appeal is allowed. Taking into consideration the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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