9911796707
TMI Blog2024 (8) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cases for AY 2009-10 2012-13 and in view of the decision of the Hon ble High Court of Delhi in the case of CIT v. Ansal Land Mark Township (P.) Ltd. [ 2015 (9) TMI 79 - DELHI HIGH COURT] along with other appeals for AYs 2013-14 2014-15, we deem it proper the remand the matter to the file of the Assessing Officer for his consideration in terms of the fresh evidence filed before us by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6Q-Q3 26Q-Q4] and 2014-15[26Q-Q1 26Q-Q2]. 2. Since the issues raised in these appeals are similar basing on the same identical facts, with the consent of both the parties, we proceed to hear all the appeals together and pass common order for the sake of convenience. 3. In all these appeals, the assessee raised 11 grounds of appeal amongst which the only issue emanates for our consideration is as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r book. 5. The ld. DR Shri Vinod, JCIT vehemently opposed in remanding the matter to the file of the Assessing Officer as the assessee could not avail many opportunities given by the ld. CIT(A) in the first appellate proceedings. He argued that the matter should be remanded to the file of the ld. CIT(A) instead of the Assessing Officer, for that he brought to our notice the 1st proviso to section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details of various parties in Form 26A and pass order in accordance with law. Thus, the order of the ld. CIT(A) is set aside for all the assessment years under appeal and the grounds raised by the assessee are allowed for statistical purposes. 8. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 23rd August, 2024 at Chennai. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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