9911796707
TMI Blog2011 (2) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Shamim Yahya, This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 19/10/2009 pertaining to assessment year 2006-07. 2. The first issue raised reads as under:- On the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred in deleti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tribunal in assessee s own case for the assessment year 2004-05 in ITA No. 3505 dated 24.4.2009. The tribunal had adjudicated the issue in assessment year 2005-06 as under:- We have considered the rival submission, perused the material on record and have gone through the orders of the authorities below. We find that in assessment year 2004-05 also ground no. 1, 2, 3 are identica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt, the appeal of the revenue is dismissed. 4. Since the facts in the present case are identical. Both the parties fairly agreed that the issue is covered in favour of the assessee by the decision of the Tribunal in earlier assessment years. Accordingly, we uphold the order of the Ld. Commissioner of Income Tax (Appeals) and decide the issue in favour of the assessee. 5. The n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income. However, Ld. Commissioner of Income Tax (Appeals) has allowed the claim by referring the Hon ble Apex Court decision on merits without considering the Assessing Officer s objection in this regard. However, in our considered opinion, the tribunal is empowered to consider this issue. Accordingly, we allow the assessee to raise this issue. We, therefore, remit this issue to the files of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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