KRISHNA METAL INDUSTRIES, Jaipur V. ITO, Jaipur

MA 44/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5088 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY MALIK CIT DHK
• Assessee Lawyers: VINOD GANGWAL
• Keywords: Depreciation

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ MA NO.44/JP/16 (ARISING OUT OF ITA NO. 302/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHREE KRISHNA METAL INDUSTRIES, 152 JHOTWARA INDUSTRIAL AREA, JAIPUR CUKE VS. THE INCOME TAX OFFICER, WARD 3(1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAGFS 5234 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VINOD GANGWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI AJAY MALIK (ADDL. CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16.12.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/12/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE AGAINST THE ORDER PASSED BY THE CO-ORDINATE BENCH IN ITA NO . 302/JP/15 DATED 18.04.2016. IN ITS APPLICATION, THE ASSESSEE HAS S UBMITTED THAT IT HAS RAISED AND ARGUED AN ADDITIONAL GROUND OF APPEAL AT THE TI ME OF THE HEARING BUT THE SAID GROUND WAS NOT DISCUSSED IN THE ORDER PRONOUNC ED ON 18.04.2016. 2. IT WAS FURTHER SUBMITTED THAT THE FOLLOWING ADDI TIONAL GROUND OF APPEAL RAISED BEFORE THE TRIBUNAL IS A PURELY LEGAL GROUND AND DOESNT REQUIRE ANY PROBING OF FRESH FACTS: FOR THAT THE LEARNED ASSESSING OFFICER WAS NOT J USTIFIED IN DISALLOWING OF RS. 42,829/- I.E. 1/5TH OUT OF DEPRECIATION ON MOTOR CARS (JETA) MA NO. 44/JP/16 SHRI KRISHNA METAL INDUSTRIES, JAIPUR VS. ITO WARD 3(1), JAIPUR 2 TOWARDS PERSONAL USE OF MOTOR CARS BY PARTNERS, SIN CE CLAIMING OF DEPRECIATION IS STATUTORY PROVISION AVAILABLE TO TH E ASSESSEE, WHICH CANNOT BE DENIED IN LIGHT OF ABOVE, IT WAS SUBMITTED THAT THE ABOVE ADDITIONAL GROUND MAY BE TAKEN UP FOR ADJUDICATION AND TO THAT EXTENT, THE O RDER OF THE TRIBUNAL DATED 18.04.2016 NEEDS APPROPRIATE RECTIFICATION. 3. ON PERUSAL OF RECORDS, IT IS NOTED THAT THE APPE LLANT HAS MOVED AN APPLICATION DATED 21.01.2015 FOR ADMITTING THE ABOV ESAID ADDITIONAL GROUND OF APPEAL WHICH WAS FILED WITH THE REGISTRY ALONGWITH WRITTEN SUBMISSIONS AND PAPERBOOK ON 21.01.2016. HOWEVER, WHETHER APPLICAT ION FOR ADMITTING THE SAID ADDITIONAL GROUND OF APPEAL WAS HEARD AND THE GROUND ADMITTED BY THE TRIBUNAL OR NOT, THERE IS NOTHING ON RECORD. 4. GIVEN THAT THE APPELLANT HAS CLAIMED THE ABOVE-S AID ADDITIONAL GROUND OF APPEAL AS A PURELY LEGAL GROUND AND NECESSARY APPLI CATION WAS MOVED WELL- BEFORE THE DATE OF HEARING ON 31.03.2016, THE SAID APPLICATION FOR ADMITTING ADDITIONAL GROUND OF APPEAL NEEDS TO BE DISPOSED OF F AND WHERE THE TRIBUNAL FINALLY DECIDE TO ADMIT THE ADDITIONAL GROUND OF AP PEAL, IT WOULD REQUIRE ADJUDICATION THEREOF. 5. WE ACCORDINGLY RECALL THE ORDER PASSED BY THE CO ORDINATE BENCH DATED 18.04.2016 TO THE LIMITED EXTENT OF DISPOSING OFF T HE APPELLANTS APPLICATION FOR ADMISSION OF THE ADDITIONAL GROUND OF APPEAL AND AD JUDICATION THEREOF. THERE IS HOWEVER NO CHANGE WHATSOEVER IN THE DECISION TAKEN BY THE TRIBUNAL WHILE DISPOSING OFF THE ORIGINAL GROUND OF APPEAL. THE R EGISTRY IS DIRECTED TO FIX THE ASSESSEES APPEAL FOR HEARING IN DUE COURSE. MA NO. 44/JP/16 SHRI KRISHNA METAL INDUSTRIES, JAIPUR VS. ITO WARD 3(1), JAIPUR 3 THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/12 /2016. SD/- SD/- (KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 23/12/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI KRISHNA MEAL INDUSTRIES, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD 3(1), JAIPUR 3. VK;DJ VK;QDR@ CIT I, JAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-I JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 44/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.