2024 (8) TMI 1236

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....Appellant : Shri G. Tarun, Advocate For the Respondent : Shri Vinod, JCIT ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: These nine appeals filed by the assessee are directed against separate common order all dated 20.05.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment years 2008-09 [26Q-Q4], 2009-10 [26Q-Q....

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....tails of Form 26A from various parties. The ld. AR prayed that one more opportunity may be afforded to the assessee in remanding the matter to the file of the Assessing Officer to consider the fresh evidence consisting of Form 26A in the interest of justice. The ld. AR placed on record along with petition under Rule 29 of the ITAT Rules, 1963, the details of Form 26A for all the quarters concernin....

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....ecord. 7. Considering the facts and circumstances 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] 61 taxmann.com 45 (Delhi) 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 te....