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TMI Blog2019 (5) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... e has simply extracted the order of the Tribunal in TECNOVATE ESOLUTION PRIVATE LTD. [ 2015 (9) TMI 120 - ITAT DELHI] and dismissed the appeal of the assessee. Since the decision, which was the basis for the dismissal of the appeal by the CIT(A) has been reversed by the Hon ble High Court of Delhi [ 2015 (12) TMI 1184 - DELHI HIGH COURT] . We are of the considered view that in the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. That on the facts and in the circumstances of the case and in law, the orders passed by Ld. Deputy Commissioner of Income-tax, Circle 7(1), New Delhi under section 154/143(3) of the Income-tax Act, 1961 and the order passed by the Ld. CIT(Appeals)-37, New Delhi were bad in law and are liable to be quashed. 2. That on the facts and in the circumstances of the case and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange in provisions of section 10A(6) of the Act brought about by Finance Act, 2003 w.e.f. April 1, 2001. That the above-mentioned grounds are independent and without prejudice to each other. That the Appellant prays that it may be allowed to add, amend, alter or delete the above grounds of appeal before or during the course of hearing. 2. The root ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal in the case of Tecnovate E-solutions Pvt. Ltd., which was relied upon by the CIT(A) has been reversed by the Hon ble High Court of Delhi. 5. Since the decision, which was the basis for the dismissal of the appeal by the CIT(A) has been reversed by the Hon ble High Court of Delhi. We are of the considered view that in the interest of justice, the CIT(A) should now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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