Question of fact could not be replied by ITAT applying ratio of some another case without examining

IT: Question of agency being a question of fact could not be resolved by merely applying reasoning adopted by Tribunal in some other case, thus, where Tribunal on basis of its own previous order, and without any material available before it held that relationship between parties was of principal and agent and that section 40A(3) was inapplicable, matter was to be remanded back for fresh adjudication