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Income Tax Appellate Tribunal, DELHI ‘I-1’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE
The above captioned appeals by the assessee and Revenue are preferred against separate orders of the CIT(A) pertaining to A.Ys 2007-08, 2008-09, 2009-10 and 2010-11. Since common issues are involved in all these appeals, they were heard together and are being disposed of by this common order for the sake of convenience and brevity, though the quantum may differ.
At the very outset, the ld. AR requested for admission of additional supporting evidences as per Rule 29 of the ITAT Rules.
The ld. AR pointed out that Paper Book Volume in A.Y 2008-09 evidences receipt of services from the Associated Enterprises [AEs]. It is the say of the ld. AR that in earlier A.Ys., similar issues were involved and no such objection was raised or disallowance made by the Assessing Officer/TPO and, therefore, the assessee was under a bonafide belief that these documents were not required.
We have given thoughtful consideration to the contentions of the ld. AR and have carefully perused the additional evidences brought on record. In our considered opinion, these additional evidences go to the root of the matter. We, accordingly, admit these additional evidences.
Since we have admitted additional evidences, in the interest of justice and fair play, we restore the entire issues to the file of the TPO for fresh adjudication. The assessee is directed to file these evidences before the TPO and the TPO is directed to decide the issues afresh after considering the evidences so filed and after allowing opportunity of being heard to the assessee.
In the result, all the appeals filed by the assessee and the revenue are treated as allowed for statistical purposes.
The order is pronounced in the open court on 22.10.2018.