TMI Blog2014 (4) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues have been sent back by the tribunal to the AO/TPO for a fresh decision in accordance with the specific directions given therein. Since both the sides are in agreement that the facts and circumstances as well as the grounds of the extant appeal are mutatis mutandis similar to those for A.Y. 2008-09, following the precedent we set aside the impugned order and remit the matter to the file of AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y outset it was submitted by the ld. AR that issues involved in the instant appeal are similar to those in the appeal filed by the assessee before the Tribunal for the immediately preceding Assessment Year i.e. 2008-09. A copy of the Tribunal order dated 26.2.2014 in ITA No. 5787/Del/2013 passed by the tribunal for such earlier year was placed on record. The ld. DR also fairly admitted that the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for A.Y. 2008-09, following the precedent we set aside the impugned order and remit the matter to the file of AO/TPO for deciding these issues afresh in conformity with the directions by the Tribunal in its order for A.Y. 2008-09. Needless to say the assessee would be allowed a reasonable opportunity of being heard. 4. In the result, the appeal is partly allowed for statistical purposes. Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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