M/S. Unique Printers, Ahmedabad V. ACIT, Circle-5(3), Ahmedabad

ITA 2929/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6313 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-08-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARTIBEN N SHAH
• Keywords: Depreciation; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. NO: 2929/AHD/2017 (ASSESSMENT YEAR: 2005-06) M/S. UNIQUE PRINTERS CITY MILLE COMPOUND, KANKARIA ROAD, AHMEDABAD-380022 V/S ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-5(3), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAAFU4716F APPELLANT BY : SMT. ARTIBEN N. SHAH, AR RESPONDENT BY : SHRI UMA SHANKER PRASAD, SR. D.R. ( )/ ORDER DATE OF HEARING : 23 -08-201 9 DATE OF PRONOUNCEMENT : 18 -10-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(A)-5, AHMEDABAD DATED 06.11.2017 PERTAINING TO A.Y. 2014-15 AND FOLLOWING GROUNDS HAVE BEEN TAKEN: ITA NO. 2929 /AHD/2017 . A.Y. 2014-1 5 2 1. THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-5, AHMEDABAD HAS ERRED IN LAW AND ON FACTS OF THE CASE BY DISPOSING THE APPEAL FILED BY THE APPELLANT WITHOUT GIVING SUFFICIENT OPPORTUNITY OF HEARING. 2. THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-5, AHMEDABAD HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIRMING DISALLOWANCE OF RS.7,78,601/- MADE U/S.L4AR.W.R. 8D OF THE I.T. ACT, 1961. 3. THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-5, AHMEDABAD HAS ERRED IN LAW AND ON FACTS OF THE CASE IN CONFIRMING THE FINDING OF THE ASSESSING OFFICER THAT THE APPELLANT IS NOT ENTITLED TO DEPRE CIATION ON MOTOR CAR @ 50% AS CLAIMED BY THE APPELLANT, AND ACCORDINGLY, HAS CONF IRMED THAT THE ASSESSING OFFICER HAS RIGHTLY ALLOWED DEPRECIATION @ 15%. 4. YOUR APPELLANT PRAYS TO RESERVE THE RIGHT TO ADD, ALTER, AMEND AND/OR WITHDRAW ANY OF THE ABOVE GROUNDS OF APPEAL. 2. FACTS OF THE CASE ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF MANUFACTURING AND PRINTING. 3. AT THE OUTSET, LD. A.R. VEHEMENTLY ARGUED THAT LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT AFFORDING AN OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE AND SAME IS AMOUNT TO MISCARRIAGE OF JUSTICE. AND LD. C IT(A) SENT TWO NOTICES TO THE ASSESSEE BUT SAME WERE RETURNED UNSERVED. AND L D. CIT(A) HAS NOT PASSED ANY DETAILED AND REASONED ORDER RATHER HE JUST CONF IRMED THE ORDER OF THE LD. ASSESSING OFFICER. 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE RELEVANT RECORD AND IMPUGNED ORDER. WE ARE OF THE OPINION THAT REASONAB LE AND FAIR OPPORTUNITY SHOULD BE GIVEN TO THE PARTIES IN ORDER TO PASS DET AILED, REASONABLE AND SPEAKING ORDER. WE DO UNDERSTAND THAT AFTER FILING THE APPEA L WITH THE LD. CIT(A), IT WAS DUTY OF THE ASSESSEE TO FOLLOW UP HIS APPEAL FOR WH ICH HE FAILED TO DO SO. THEREFORE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THIS MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE MATTER AFRESH AFTER GIVING AN OPPORTUNITY OF BEING ITA NO. 2929 /AHD/2017 . A.Y. 2014-1 5 3 HEARD TO THE ASSESSEE WITH THE CONDITION THAT ASSES SEE SHALL DEPOSIT RS. 5000/- AS A COST TO THE REVENUE WITHIN ONE MONTH AFTER REC EIVING THIS ORDER AND LD. CIT(A) WILL PROCEED WITH THE APPEAL ONLY AFTER PROD UCTION OF RECEIPT OF RS. 5,000/- BY THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 18- 10- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 18 /10/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD