The Jai Fab Pvt. Ltd. Katra, Amritsar. V. The Dy. Commissioner of Income Tax, Amritsar.

ITA 268/ASR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5618 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation; Additional depreciation

Judgement Text

ITA NO.268 (ASR)/2016 ASST. YEAR: 2006-07 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.268(ASR)/2016 ASSESSMENT YEAR:2006-07 JAI FAB PVT. LTD., KATRA AHLUWALIA, AMRITSAR. PAN: AAACJ-3991J VS. DY. CIT, CIRCLE-1, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (DR.) DATE OF HEARING: 19.04.2017 DATE OF PRONO UNCEMENT: 20 TH APRIL, 2017 ORDER PER DIVA SINGH: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 08.02.2016 OF CIT(A) -1, AMRITSAR, PERTAINING TO 2006-07 ASSESSMENT YEAR ON VARIOUS GR OUNDS. 2. AT THE TIME OF HEARING, AN ADJOURNMENT APPLICATI ON WAS PLACED ON RECORD ON BEHALF OF THE ASSESSEE SEEKING TIME ON TH E GROUND THAT HIS CA WAS OUT OF STATION AND BUSY IN STATUTORY BANK AUDIT S. IN VIEW OF THE FACT THAT THE PRESENT APPEAL COULD BE DECIDED ON THE BAS IS OF MATERIAL AVAILABLE ON RECORD IT WAS CONSIDERED APPROPRIATE T O REJECT THE ADJOURNMENT APPLICATION AND DECIDE THE APPEAL ON ME RITS AFTER HEARING THE LD. SR. DR. 3. APART FROM THE OTHER GROUNDS ON MERITS, THE ASSE SSEE HAS RAISED GROUND NO.4 IN THE PRESENT PROCEEDINGS WHICH READS AS UNDER: 4. THAT THE LEARNED CIT(A) HAS ERRED IN NOT DISPOS ING THE GROUNDS OF APPEAL TAKEN BEFORE HIM WHICH IS REPRODUCED BELOW:- THAT THE ORDER U/S 154/155 HAS BEEN WRONGLY SERVED BY AFFIXTURE ON 31.03.2013 AND IN THE ABSENCE OF THE PROPER PROC EDURE, THE SAME SHOULD BE TREATED AS NONEST. ITA NO.268 (ASR)/2016 ASST. YEAR: 2006-07 PAGE 2 OF 3 4. THE RELEVANT FACTS OF THE CASE ARE THAT THE ASSE SSMENT U/S 143(3), DATED 30/12/2008 WAS RECTIFIED U/S 154/155 BY THE A SSESSING OFFICER WHEREIN THE ADDITIONAL DEPRECIATION CLAIMED BY THE ASSESSEE AND ALLOWED IN THE ORIGINAL PROCEEDINGS WAS WITHDRAWN. THE ASSE SSEE AGITATED THIS ISSUE ON MERITS AS WELL AS ON THE PROCEDURE FOLLOWE D BEFORE THE CIT(A) WHEREIN THE ABOVE MENTIONED ISSUE WAS SPECIFICALLY AGITATED BEFORE THE CIT(A) VIDE GROUND NO.7 WHICH READ AS UNDER:- 7. THAT THE ORDER U/S 154/155 HAS BEEN WRONGLY SER VED BY AFFIXTURE ON 31.03.2013 AND IN THE ABSENCE OF THE PROPER PROCEDU RE, THE SAME SHOULD BE TREATED AS NONEST. 4.1 A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE SAID GROUND HAS NOT BEEN DECIDED BY THE CIT(A) AS THE ISSUE HAS BEE N DECIDED ONLY ON THE BASIS OF THE MERITS OF THE CLAIM DISALLOWED BY THE ASSESSING OFFICER. THE LD. SR. DR WAS REQUIRED TO ADDRESS THIS SHORT COMIN G. IN RESPONSE THERETO, RELIANCE WAS PLACED UPON THE IMPUGNED ORDE R AS IN THE ABSENCE OF ANY DISCUSSION ON THE SAID ISSUE, IT COULD NOT B E ARGUED THAT THE SAID GROUND HAS BEEN ADJUDICATED UPON. IN VIEW OF THIS A PPARENT AND PATENT SHORT COMING IN THE PROCEDURE FOLLOWED THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DECIDE THE GROUND AFTER HEARING THE ASSESSEE. SINCE, ISSUANCE OF NOTI CE GOES TO THE VERY ROOT OF THE MATTER, THE IMPUGNED ORDER IS SET ASIDE IN T OTO DIRECTING THE LD. CIT(A) TO FIRST ADJUDICATE ON GROUND NO.7 AND THEN TO PROCEED TO DECIDE THE ISSUE ON MERITS AFRESH. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES AS ONLY ON GROUND NO.4 HAS BEE N DETERMINED IN THE PRESENT PROCEEDINGS. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER /PK/PS. COPY OF THE ORDER FORWARDED TO: ITA NO.268 (ASR)/2016 ASST. YEAR: 2006-07 PAGE 3 OF 3 (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER