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2019 (4) TMI 1514 - ITAT JAIPUREx-party orders of the CIT(A) - appellant requesting adjournment time and again as he was waiting for the order of the MA, in ITAT order passed i.r.t s. 263 have the direct bearing over the issues involved - allowability thereof u/s. 40A(9), sec. 37(1), diversion of income by overriding title - HELD THAT:- Since all the issues/the grounds raised, are the same and identical facts are involved in as much as the AO has repeated the additions/disallowances following the order u/s. 263 and/or the reassessment order passed by the then AO u/s. 143(3)/263 in A.Y 2012-13, hence the said order of the Hon’ble ITAT [2018 (2) TMI 507 - ITAT JAIPUR] shall be having a direct bearing over the present appeals. Hon’ble ITAT has directed the AO to consider the claim of the assessee on merits as regards allowability thereof u/s. 40A(9), sec. 37(1), diversion of income by overriding title. I also found that recently the AO i.e ITO, Ward-1, Beawar, in there- assessment order passed u/s. 143(3) r/w/s 254 & 263 of the Act, pursuant to the direction of the Hon’ble ITAT, has again repeated the disallowances. Since the facts and circumstances in all the other years under consideration are same, therefore, these are also restored back to the file of the CIT(A) with the same direction. The assessee is also directed to appear before the CIT(A) within a period of 60 days from the receipt of this tribunal order. - Appeals of assessee are allowed for statistical purpose.
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