1 ITXA NO.3583/09. lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3583 OF 2009 The Director Income Tax (E) : Appellant. versus Plast India Foundation : Respondent. Mr.Suresh Kumar for the Appellant. Ms. Aasifa Khan for the Respondent. CORAM : J P DEVADHAR AND R M SAVANT, JJ. DATED : 16th NOVEMBER 2010 P.C. Heard the learned counsel for the parties. Perused the Appeal. 2 Following question of law is raised by the Revenue in this Appeal :- “Whether on the facts and in the circumstances of the case and in law, the Hon’ble ITAT was right in upholding the impugned order of Ld. CIT(A) directing the Assessing Officer to allow exemption u/s. 11 to the assessee in view of the provisions of section 11(4A) ?” 3 On perusal of the order passed by the Income Tax Appellate Tribunal, it is seen that the Assessing Officer himself has allowed similar claim of the Assessee in the subsequent assessment year and the counsel for the revenue fairly states that no appeal under section 260A of the Act has been filed by the revenue against the order of ITAT in those assessment years. No plausible reason is given for not filing appeal in those assessment years and why appeal is sought to be filed in the assessment year in question. 2 ITXA NO.3583/09. 4 So far as the order of ITAT for Assessment Year 1990-91 is concerned, which is relied upon by the Tribunal in the present case, it appears that the Revenue has accepted the decision of the Tribunal. 5 In these circumstance, we see no merit in the present Appeal and the same is dismissed with no order as to costs. [R.M.SAVANT, J] [J P DEVADHAR, J]