TMI Blog2021 (3) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12, in which the issue was restored to the file of Assessing Officer to take a fresh view in the light of directions given in [ 2014 (7) TMI 1314 - ITAT DELHI ] for assessment year 2009-10, we are of the considered opinion that the request of the assessee can be accepted. We accordingly, while setting aside the impugned findings of the authorities below, restore the issue to the file of Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 [hereinafter referred to as 'The Act' for short] r.w.r 8D of the ITAT Rules, 1962. 3. At the very outset, the ld. counsel for the assessee stated that on identical set of facts, in assessee s own case, the Tribunal has restored the matter to the file of the Assessing Officer with directions. 4. The ld. DR, on the other hand, could not bring any distinguishing decision in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a coordinate Bench of this Tribunal in ITA No. 4563/Del/2012 for assessment year 2009-10, 1057/Del/2014 for A.Y. 2010-11 and 2148/Del/2015 for A.Y. 2011-12, restored the issue back to the file of Assessing Officer to consider the issue afresh in the light of observations made in ITA No. 4563/Del/2012 for assessment year 2009-10. Learned AR prayed that this issue for this year may also be restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the previous history of the appellant and respectfully following the findings of the co-ordinate bench [supra], we direct accordingly. 7. In the result, the appeal filed by the assessee in ITA No. 1773/DEL/2018 is treated as allowed for statistical purposes. The order is pronounced in the open court on 31.03.2021 in the presence of both the rival representatives. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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