M/s. Krishna Packaging, Vapi V. The Income tax Officer,Vapi Ward-2, Vapi

ITA 744/AHD/2012

• Counselvise Citation: 74420514 RSA 2012
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 02-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGHSR D R
• Keywords: Depreciation

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO. 744/AHD/2012 ( / ASSESSMENT YEAR : 2007-08 ) M/S.KRISHNA PACKAGING PLOT NO.176/1, 2 ND PHASE GIDC, VAPI 396 191 / VS. THE INCOME TAX OFFICER VAPI WARD-2, VAPI ./ ./ PAN/GIR NO. : AAEFK 0178 P ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : - NONE - #' % $ / RESPONDENT BY : SHRI NARENDRA SINGH, SR.DR &'( % ) / DATE OF HEARING 04/08/2015 *+, % ) / DATE OF PRONOUNCEMENT 14/08/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-VALSAD, [CI T(A) IN SHORT] DATED 19/10/2011 PERTAINING TO ASSESSMENT YEAR (AY) 2007-08. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) I S ERRED IN LAW AND ON FACTS, IN PASSING ORDER U/S.250 ON 19/10/201 1 WITHOUT CONSIDERING THE WRITTEN SUBMISSION BY AR OF YOUR AP PELLANT. ITA NO.744/AHD/ 2012 M/S. KRISHNA PACKAGING VS. ITO ASST.YEAR 2007-08 - 2 - 2. YOUR APPELLANT CRAVES THE LEAVE TO ADD ALTER, AMEND MODIFY, DELETE, APPEND, ANY OF THE GROUND/S OF APPEAL. 2. BRIEFLY STATED FACTS ARE THAT THE CASE OF THE A SSESSEE WAS PICKED UP FOR SCRUTINY ASSESSMENT AND THE ASSESSMENT U/S.143( 3) OF THE INCOME TAX ACT,1961 (HEREINAFTER REFERRED TO AS THE ACT) WAS FRAMED VIDE ORDER DATED 27/11/2009, THEREBY THE ASSESSING OFFICER (AO IN SHORT) MADE ADDITION(S) ON ACCOUNT OF DISALLOWANCE OF BUILDING REPAIR EXPENSES OF RS.3,23,920/- AND DISALLOWANCE OF TEMPO EXPENSES OF RS.25,000/-. AGAINST THE SAID ASSESSMENT ORDER, ASSESSEE PREFERR ED AN APPEAL BEFORE THE LD.CIT(A). THE LD.CIT(A) DELETED THE ADDITION OF RS.25,000/- AND IN RESPECT OF ADDITION OF RS.3,23,920/- DIRECTED THE A O TO ALLOW THE DEPRECIATION ON THE NEWLY CONSTRUCT SHED. 3. NONE APPEARED ON BEHALF OF ASSESSEE DESPITE THE SERVICE OF NOTICE OF HEARING. IT IS TRANSPIRED FROM THE RECORDS (VID E ORDER-SHEET ENTRY DATED 25/06/2014) THAT THE APPEAL WAS ADJOURNED SINE DIE . THE ONLY GROUND TAKEN BY THE APPELLANT IS THAT THE LD.CIT(A) HAS DE CIDED THE APPEAL WITHOUT CONSIDERING THE SUBMISSIONS MADE BY THE LD. AR OF THE ASSESSEE ON 27/04/2010. 3.1. THE LD.SR.DR HAS OPPOSED THE GROUND AND SUBMIT TED THAT THE LD.CIT(A) HAS CONSIDERED THE SUBMISSIONS. ITA NO.744/AHD/ 2012 M/S. KRISHNA PACKAGING VS. ITO ASST.YEAR 2007-08 - 3 - 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE CONTENTION OF THE ASSESSEE IS THAT THE WRITTEN SUBMISSIONS DATED 27/04/2010 WAS NOT CONSIDERED BY THE LD.CIT(A). TH E ASSESSEE HAS NOT FILED ANY PAPER-BOOK ENCLOSING THE WRITTEN-SUBMISSI ONS DATED 27/04/2010. WE FIND THAT THE LD.CIT(A) WAS NOT REC ORDED THE FACTUM OF FILING OF WRITTEN SUBMISSIONS. UNDER THESE FACT S, WE DEEM IT PROPER TO RESTORE THIS APPEAL BACK TO THE FILE OF LD.CIT(A) T O DECIDE THE SAME AFRESH, AFTER CONSIDERING THE SUBMISSIONS DATED 27/04/2010, IF ANY. THUS, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 14 TH DAY OF AUGUST, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/ 08 /2015 0)..& , '.&../ T.C. NAIR, SR. PS ITA NO.744/AHD/ 2012 M/S. KRISHNA PACKAGING VS. ITO ASST.YEAR 2007-08 - 4 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-VALSAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 5.8.15 (DICTATION-PAD 4+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..5.8.15/11.8.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.14.8.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.8.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER