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TMI Blog2021 (2) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not recorded by the AO? - HELD THAT:- In view of the admitted position that the facts and circumstances involved for this year are identical to ones involved in assessment years 2009-10, 2010-11 and 2011-12, in which the issue was restored to the file of AO to take a fresh view in the light of directions given [ 2014 (7) TMI 1314 - ITAT DELHI ] for assessment year 2009-10, we are of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are that the assessee is engaged in the business of Technical and Management Consultancy. For the assessment year 2013- 14, they filed their return of income on 29.11.2013 declaring an income of Rs.29,96,84,870/-. Assessment u/s. 143(3) of the Income-tax Act ("the Act" for short) was, however, complete by order dated 26.02.2016 determining income at Rs.33,09,42,326/- by making additions of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by the assessee was not recorded by the Assessing Officer. He, however, submitted that facts & circumstances and questions of law involved this year are identical to the ones involved for the assessment years 2009-10, 2010-11 and 2011-12, in which years, 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be accepted. We accordingly, while setting aside the impugned findings of the authorities below, restore the issue to the file of Assessing Officer to decide the same in the light of the view to be taken for earlier assessment years. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order was announced on conclusion of Virtual Hearing in the presence of both the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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