GUJARAT STATE AVIATION INFRASTRUCTURE COMPANY LIMITED,AHMEDABAD V. THE ITO, WAD-2(1)(1), AHMEDABAD

ITA 81/AHD/2025

AI Insights

The case involves M/s. Gujarat State Aviation Infrastructure Company Limited appealing against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which was dated 13.11.2024 for the Assessment Year 2017-18. The primary contention was regarding the incorrect disallowance of a depreciation claim and a double disallowance of the same expenditure under different sections. The assessee argued that the CIT(A) erred in not applying the mind to the facts and legal provisions of the case. The Income Tax Appellate Tribunal, after hearing the arguments, decided to refer the matter back to the Jurisdictional Assessing Officer for a detailed examination and necessary rectification.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 102653 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT APPLICATION FILED
• Assessee Lawyers: PARIN SHAH
• Keywords: Depreciation
• Section: 154; 143(1); 37; 28; 44DA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.81/Ahd/2025 (Assessment Year: 2017-18 M/s. Gujarat State Aviation Infrastructure Company Limited, Mro Complex, Government of Gujarat, Nr. Torrent Sub Station, SVPI Airport, Shahibaug, Ahmedabad-380004. Vs. The Income Tax Officer, Ward-2(1)(1), Ahmedabad. [PAN No. AADCG8945Q] (Appellant) .. (Respondent) Appellant by : Shri Parin Shah, AR Respondent by: Adjournment Application filed Date of Hearing 15.04.2025 Date of Pronouncement 17.04.2025 O R D E R DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 13.11.2024 for the Assessment Year 2017-18. ITA No. 81/Ahd/2025 Asst.Year 2017-18 - 2– 2. The Assessee has taken the following grounds of appeal:- 1. On the facts and circumstances of the case, and in law, the Ld. Commissioner of Income-tax (Appeal)-National Faceless Appeal Centre ['the CIT(A)'] erred in passing the Order without application of mind to the fact of the case and legal provisions and uploading the action of the Income-tax Officer-Ward 2(1)(1)- Ahmedabad ('the Ld. AO). 2. On the facts and circumstances of the case, and in law, the Ld. CIT(A) erred in holding that there is no mistake apparent from the record which can be rectified under section 154 of the Act, for want of the irrelevant and uncalled documentary evidences, without appreciating the facts that: a. In the intimation u/s 143(1), the net profit of Rs. 1,44,77,479/- has been considered instead of Nil profit as per books of accounts declared in (item 45 of part A of P&L in ITR Form-6) the return of income filed. In fact Rs. 1,44,77,479/- is mentioned at item 44 of part A of P&L in ITR Form-6 as \"Depreciation and amortisation\". b. The disallowance of 1,23,689 made u/s 37 in the intimation under section 143(1) had already been made u/s 28 to 44DA in return of Income filed and accepted in the intimation also. Hence, it has resulted in double disallowance of same expenditure in two different sections. 3. Your appellant craves leave to add, alter and/or to amend all or any of the grounds before the final hearing. 3. At the outset, the Ld.Counsel for the assessee submitted that the depreciation claim by the assessee has been wrongly disallowed and prayed that given an opportunity, the matter would be referred before the Jurisdictional Assessing Officer. The Ld.Counsel for the assessee fairly submitted that the matter needs rectification at the level of the Assessing Officer, after going into the amount of depreciation claimed by the assessee. Hence, the matter is hereby referred to the ITA No. 81/Ahd/2025 Asst.Year 2017-18 - 3– Jurisdictional Assessing Officer for examination and to pass an order. 4. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 17.04.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 17.04.2025 Manish, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "