M/s. Sohamasaa Systems Private Limited, Bengaluru V. Income-tax Officer, 6(1)(2), Bangalore

ITA 810/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6361 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNA DAS
• Keywords: Depreciation; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.810/BANG/2018 ASSESSMENT YEAR : 2013-14 M/S SOHAMSAA SYSTEMS PVT. LTD., NO.530/A, 19 TH MAIN, SAI RAM PLAZA, HSR LAYOUT, 3 RD SECTOR, BENGALURU-560 102. PAN AAPCS 2176 R. VS. THE INCOME-TAX OFFICER, WARD-6(1)(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. SWAPNA DAS, JCIT DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : .05.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 9/10/2017 PASSED BY LD CIT(A)-6, BENGALURU AND IT R ELATES TO ASST. YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN TH OUGH THE ADJOURNMENT WAS GRANTED ON THE SPECIFIC REQUEST OF COUNSEL APPEARING FOR THE ASSESSEE. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. ITA NO.810/BANG/2018 PAGE 2 OF 4 3. THE ASSESSEE IS CONTESTING THE DECISION OF LD CI T(A) IN CONFIRMING THE DISALLOWANCE OF DEPRECIATION CLAIMED ON PURCHA SE OF SOFTWARE. 4. WE HEARD LD DR AND PERUSED THE RECORD. THE ASSE SEE HAD CLAIMED DEPRECIATION @ 60% ON SOFTWARE PURCHASES OF RS.82.7 4 LAKHS. BEFORE THE AO, THE ASSESSEE COULD NOT FURNISH THE RELEVANT INV OICES IN ORDER TO PROVE THAT THE SOFTWARE WAS PURCHASED DURING THE YEAR REL EVANT TO THE ASST. YEAR 2013-14. HENCE, THE AO DISALLOWED THE CLAIM OF DEP RECIATION. THE LD CIT(A) ALSO CONFIRMED THE SAME AND HENCE THE ASSES SEE HAS FILED THIS APPEAL BEFORE US. 5. FROM THE STATEMENT OF FACTS FILED BY THE ASSESSE E WE NOTICED THAT THE ASSESEEE HAS FURNISHED COPIES OF INVOICES EVIDE NCING PURCHASE OF SOFTWARE BEFORE THE LD CIT(A). HOWEVER, THE SAME H AS ESCAPED THE ATTENTION OF LD CIT(A). IN THE APPEAL MEMO ALSO ASS ESSEE HAS FURNISHED INVOICE DATED 16/7/2012 RAISED BY M/S QUALCOMM CDMC TECHNOLOGIES FOR AN AMOUNT OF $40,000/-. THUS WE NOTICED THAT THE A SSESSEE HAS FURNISHED COPIES OF CERTAIN INVOICES AND THE SAME HAS NOT BEE N CONSIDERED BY THE TAX AUTHORITIES. UNDER THE SET OF FACTS WE ARE OF THE V IEW THAT THIS ISSUE REQUIRES A FRESH EXAMINATION AT THE END OF AO. ACCORDINGLY , WE SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND RESTORE THE SAME TO THE FILE OF THE AO FOR EXAMINING IT AFRESH. AFTER AFFORDING ADEQUATE OPPO RTUNITY OF BEING HEARD THE AO MAY TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW. ITA NO.810/BANG/2018 PAGE 3 OF 4 6. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH MAY, 2019. SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 6 TH MAY, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE. ITA NO.810/BANG/2018 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..