CIT (Appeal) to follow the decision of Tribunal even if the Appeal is pending in high Court against the decision of Tribunal

DCIT Vs. Kesoram Industries Ltd. (ITAT Kolkata)- In the assessment order the A.O. did not accept this claim of the assessee on the ground that for the assessment years 2001-02 to 2005-06 the department had gone in appeal before the Hon’ble High Court against the decisions of Hon’ble ITAT, Kolkata in this matter. Thus the A.O. disallowed an amount of Rs.1,35,87,876/- as excess depreciation claimed.  On appeal ld. CIT(A ) after taking into consideration of the various documents filed by assessee before him and following the decisions of the

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