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ORDER The Department through these appeals has challenged the vires of the impugned order dated 05.01.2010 passed by the learned CIR (A), LTU, Islamabad on the following common ground:- "..2. That the Commissioner (Appeals) urns not justified in directing to amortize the expense of leasehold improvement over five years instead often years." 2. On the date of hearing, Syed Khalid Shah, learned DR, appearing on behalf of the Appellant/Department reiterated the ground of appeals for the assessment years under consideration. Accordingly, he prayed that the impugned order of the learned CIR (A) may be vacated. 3. On the other hand, Ms. Sadia Nazeer, ACA, learned AR representing the Respondent/ taxpayer vehemently opposed the contention of learned DR. In support of her contention, she relied upon un-reported orders of this Tribunal in case of the Taxpayer for other Tax Years bearing ITAs No. 302 to 304/IB/2011 (For the Assessment Years 1997-98, 1998-99 & 1999-00 respectively) and cross appeals of Department bearing ITA No. 282 to 284/IB/2011 (For the Assessment Years 1997-98, 1998-99 & 1999-00 respectively) dated 09.02.2015. She also relied upon another case of its own bearing ITA No. 94/IB/201 2(For the Tax Year 2004) dated 16.09.2014. She supported the impugned order of learned CIR (A) and prayed that the same may kindly be upheld. 4. We have heard both the parties and perused the available record. During the course of hearing, learned AR submitted copy of the earlier order passed by the Division Bench of this Tribunal in favour of the Taxpayer bearing ITAs No.302 to 304/IB/2011 (For the Assessment years 1997-98, 1998-99 & 1999-00 respectively) and cross appeals of Department bearing ITA No.282 to 284/IB/2011 (For the Assessment Years 1997-98, 1998-99 & 1999-00 respectively) dated 09.02.2015 wherein it has been held that:- "7. Rival parties have been heard and the case record examined. We have perused the impugned orders of both the officers below. Arguments of both the parties carefully considered. We have agreed with contention made by this Tribunal that applying the mischief rule to the present case, we have the opinion that under the facts and…

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