SMT. NEERA MATHUR, JAIPUR V. INCOME TAX OFFICER, WARD-2-1, AJMER

MA 34/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8644 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MEENA CIT DHK
• Assessee Lawyers: SIDDARTH BAFNA
• Keywords: Depreciation

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM M.A. NO. 34/JP/2019 (ARISING OUT OF ITA NO. 1463/JP/2018) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 NEERA MATHUR, 52/31, SHIPRA PATH, NEAR METROMAS HOSPITAL, MANSAROVAR, JAIPUR. CUKE VS. I.T.O., WARD 2(1), AJMER. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AADCP 7265 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SIDDARTH BAFNA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 05/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. BY WAY OF THIS MISC. APPLICATION, THE ASSESSEE IS POINTED OUT THE MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL DATED 27/03/2019. 2. THROUGH THIS MISC. APPLICATION, THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT THE GROUND RAISED WITH REGARD TO DISALLOWANCE OF DEPRECIATION HAS NOT BEEN DECIDED BY THE TRIBUNAL, THEREFORE, IT AMOUNTS TO MISTAKE APPARENT ON RECORD. 3. WE HAVE GONE THROUGH THE CONTENTS OF THE MISC. APPLICATION AND THE ORDER OF THE TRIBUNAL DATED 27/03/2019 AND FOUND THAT IN ITS APPEAL, THE MA 34/JP/2019_ NEERA MATHUR VS ITO 2 ASSESSEE HAS ALSO TAKEN A GROUND NO. 4 WITH REGARD TO UPHOLDING THE ADDITION OF RS. 65,763/- ON ACCOUNT OF DISALLOWANCE OF DEPRECIATION. HOWEVER, WHILE DISPOSING OFF THE APPEAL, THE TRIBUNAL HAVE NOT DECIDED THIS GROUND WHICH AMOUNTS TO MISTAKE APPARENT ON RECORD. ACCORDINGLY, WE RECALL THE ORDER ON A LIMITED ISSUE FOR DECIDING AFRESH THE GROUND TAKEN WITH REGARD TO DISALLOWANCE OF DEPRECIATION. THE REGISTRY IS DIRECTED TO FIXE THE HEARING OF THE APPEAL ON 17/07/2019. 4. THIS MISC. APPLICATION IS ALLOWED IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH JULY, 2019 SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05 TH JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. NEERA MATHUR, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(1), AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 34/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR