Smt. Taradevi S.Fatehpuria, Surat V. The Income tax Officer,Ward-5(3), Surat

ITA 194/AHD/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94610 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R B SHAH
• Keywords: Depreciation; Assessment record
• Section: 6

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA NO.194/AHD/2013 / ASSTT. YEAR: 2008-2009 SMT.TARADEVI S. FATEHPURIA 704-05, GREEN AVENUE B/H. UNION PARK, GHOD DOD ROAD SURAT 395 001. PAN : AABPF 1497 R VS ITO, WARD - 5(3) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI R.B. SHAH REVENUE BY : SHRI SOMOGYAN PAL, SR.DR / DATE OF HEARING : 29/09/2015 / DATE OF PRONOUNCEMENT: 16/10/2015 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF THE LD.CIT(A)-II, SURAT DATED 30.11.2012 FOR THE ASSTT. YEAR 2008-09. 2. SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE L D.FIRST APPELLATE AUTHORITY HAS ERRED IN CONFIRMING THE DISALLOWANCE OF 18,61,620/- OUT OF DEPRECIATION CLAIMED BY THE ASSESSEE. 3. WITH THE ASSISTANCE OF THE LD. REPRESENTATIVES, WE HAVE GONE THROUGH THE RECORD CAREFULLY. SUB-SECTION 6 OF SEC TION 250 OF THE INCOME TAX ACT MANDATES THE LD.CIT(A) TO STATE POIN TS IN DISPUTE, AND THEREAFTER RECORD REASONS FOR SUPPORTING OF HER CON CLUSION. WE FIND THAT THE LD.CIT(A) HAS NOT STATED THE POINTS OF DISPUTE, RATHER, DISMISSED THE ITA NO.194/AHD/2013 2 APPEAL FOR WANT OF PROSECUTION. ACCORDING TO SUB-S ECTION 6 OF SECTION 250 OF THE ACT, THE LD.CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS AFTER STATING THE POINTS IN DISPUTE, AND THE REFORE, CONSIDERING THE FACTS AND CIRCUMSTANCES AVAILABLE ON THE ASSESSMENT RECORD. THE LD.CIT(A) FAILED TO ADHERE TO THIS POSITION. THERE FORE, THE IMPUGNED ORDER IS NOT SUSTAINABLE. WE ALLOW THE APPEAL OF T HE ASSESSEE FOR STATISTICAL PURPOSE AND SET ASIDE THE ORDER OF THE LD.CIT(A). THE ISSUE IS RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICATION ON MERITS. THE ASSESSEE IS DIRECTED COOPERATE WITH THE LD.CIT(A) B Y SUBMITTING NECESSARY DETAILS. 4. IN RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 16 TH OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER