TMI Blog2015 (3) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee which is also not disputed by the learned DR. However, the authorities below have no occasion to examine the facts of the case in the light of the above decisions cited by the learned Counsel for the assessee. Both the parties agreed that the matter may be remanded to the file of the AO for reconsideration of the issue in the light of the decision delivered by the Hon'ble Punjab Haryana High Court [ 2009 (11) TMI 995 - PUNJAB AND HARYANA HIGH COURT] and the Hon'ble Supreme Court ( 2009 (5) TMI 16 - SUPREME COURT ). We find force in the submissions of both the parties that the matter requires reconsideration in the light of the above decisions. Thus the issue is restored back to the file of AO to decide the same - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey as well as on licence fee. Against this, the assessee filed an appeal before the ld.CIT(A), who after considering the submissions of the assessee and following the earlier order passed in AYs 2007-08, 2008-09 allowed the appeal. Aggrieved by the order of the ld.CIT(A), now the Revenue is in appeal before us. 3. It is pointed out by the ld.CIT-DR that the ld.CIT(A) has noted in the order that the issue has been decided in favour of assessee in AYs 2002-03, 2005-06 and 2006-07 by the predecessors of the ld.CIT(A). He submitted that in respect of the assessment year 2006-07, the Coordinate Bench of this Tribunal (ITAT C Bench Ahmedabad) in ITA No.1831/Ahd/2009, dated 17/06/2011, had restored the issue to the file of AO to decide it afr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reconsideration of the issue in the light of the decision delivered by the Hon'ble Punjab Haryana High Court and the Hon'ble Supreme Court (supra). We find force in the submissions of both the parties that the matter requires reconsideration in the light of the above decisions. We accordingly, set aside the orders of the authorities below and restore this issue to the file of the AO for reconsideration of the same in the light of the above decisions cited by the learned Counsel for the assessee. The AO shall also verify the details filed by the assessee on this issue and shall pass reasoned order in accordance with law by giving reasonable sufficient opportunity of being heard to the assessee. In the result, these grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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