JUDGMENT : 1. Learned counsel for the Revenue has fairly submitted before this Court that the similar Income Tax Appeals, involving identical issue, have been disposed of by the Co-ordinate Bench of this Court and one such order is placed before us, on 19.01.2016 in I.T.A. No.100005/2016 (The Principal Commissioner of Income Tax vs. Shri Mahatma Basaveshwar Co-operative Credit Society Limited), in which the Co-ordinate Bench of this Court held as under :- “The learned counsel for the appellants submits that this appeal is covered by the decision of this Court in I.T.A.No.100173/2015 disposed of on 05.01.2016. He further submits that since notice is not issued to the respondent in this case also, liberty to move this Court to revive this appeal subject to decision of the Hon’ble Supreme Court in the SLPs filed by the Revenue may be reserved in like terms as in I.T.A.No.100173/2015. 2. In I.T.A.No.100173/2015, it was submitted by the appellants-Revenue that it has taken up the issue involved in the said appeal in an SLP before the Hon’ble Supreme Court and accordingly, a prayer was made to grant liberty to revive the said appeal in the event Revenue succeeded before the Hon’ble Supreme Court. After considering the said submissions, the said appeal was disposed of by holding thus:- “7. At this juncture, the learned counsel for the Revenue submitted that the issue involved in this appeal has been taken up in a Special Leave Petition and the same is pending adjudication before the Hon’ble Apex Court. On this premise, he prays for liberty to revive this appeal in the event of the Revenue succeeding in the appeal/s filed before the Apex Court. 8. Having noticed that the issue involved in this appeal is identical to the issue in ITA 100080/2014, we have held that this appeal lacks merit and deserves to be rejected without notice to the respondent. However, this decision shall be binding inter party even if the Revenue succeeds before the Apex Court. Therefore, we consider that the request made by the Revenue seeking leave to revive this appeal as reasonable. 9. In the result, the appeal stands dismissed with liberty to the Revenue to revive this appeal in the event, Revenue succeeds in the SLP filed before the Apex Court on the same issue. No costs.” 3. Therefore, we consider that the request made by the Revenue seeking leave to revive this appeal as reasonable. 9. In the result, the appeal stands dismissed with liberty to the Revenue to revive this appeal in the event, Revenue succeeds in the SLP filed before the Apex Court on the same issue. No costs.” 3. Accordingly, recording the submission of the learned counsel for the appellants this appeal also stands dismissed with liberty contained in I.T.A. No. 100173/2015 as extracted hereinabove. Ordered accordingly. 2. Learned counsel for the appellant-Revenue submitted further that in case the appeal pending before the Hon’ble Supreme Court is decided in favour of the Revenue, they may be given liberty to revive the said issue before this Court. Accordingly, with the aforesaid liberty given to the Revenue, we dispose of the present appeal in the same terms.