Jhamandas Premanand Godheja, Kolhapur V. Assistant Commissioner of Income-tax, Circle - 1, Kolhapur

ITA 959/PUN/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2050 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA Nos.958 & 959/PUN/2019 निर्धारण वषा / Assessment Years : 2008-09 & 2009-10 Shri Jhamandas Parmanand Godheja 182/A Datta Colony, Valiwade, Gandhinagar, Kolhapur PAN : AAUPG5656Q Vs. ACIT, Circle 1, Kolhapur Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the assessee arise out of separate orders passed by the CIT(A) on 01-06-2018 and 07-09-2018 in relation to the assessment years 2008-09 and 2009-10 respectively. 2. The only issue raised in the two appeals is against the denial of the claim of additional depreciation u/s 32(iia) of the Income-tax Act, 1961 (hereinafter also called `the Act‟). The claim of the assessee was negatived by the AO on the ground that the additional depreciation was allowable only on new machinery and not the old Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 02-02-2022 Date of pronouncement 03-02-2022 ITA Nos.958 & 959/PUN/2019 2 machinery. The ld. CIT(A) echoed the assessment orders on this point by means of ex parte orders. Aggrieved thereby, the assessee has come up in appeals before the Tribunal. 3. I have heard the ld. DR and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed both the appeals of the assessee ex parte, but on merits. In view of the aforenoted peculiar facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of another opportunity of hearing to the assessee, I am of the opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeals afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. I order accordingly. 4. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 3 rd February, 2022. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 3 rd February, 2022 GCVSR ITA Nos.958 & 959/PUN/2019 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Kolhapur 4. 5. The Pr. CIT-1, Kolhapur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-02-2022 Sr.PS 2. Draft placed before author 03-02-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *