Sauri Mall Agarwalla, Bhubaneswar v. ACIT, Bhubaneswar

ITA 182/CTK/2011 | 2000-2001
Pronouncement Date: 29-07-2011

Appeal Details

RSA Number 18222114 RSA 2011
Assessee PAN AAXPA8486D
Bench Cuttack
Appeal Number ITA 182/CTK/2011
Duration Of Justice 3 month(s) 25 day(s)
Appellant Sauri Mall Agarwalla, Bhubaneswar
Respondent ACIT, Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 29-07-2011
Date Of Final Hearing 29-06-2011
Next Hearing Date 29-06-2011
Assessment Year 2000-2001
Appeal Filed On 04-04-2011
Judgment Text
IN THE INCME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE : HONBLE SHRI K.K.GUPTA ACCOUNTANT MEMBER AND HONBLE SHRI K.S.S.PRASAD RAO JUDICIAL MEMBER. ITA NO. 182/CTK/2011 (ASSESSMENT YEAR 2000 - 01) SAURI MALL AGRAWALLA 11 SAMANTA VIHA R NALCO CHHAK BHUBANESWAR 751 017 PAN : AAXPA 8486 D. VERSUS ASST.COMMISSIONER OF INCOME - TAX CIRCLE 2(1) BHUBANESWAR 751 017. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: S/ SHRI G.NAIK/ R.KAR ARS FOR THE RESPONDENT SHRI S.C.MOHANTY DR ORDER SHRI K.S.S.PRASAD RAO JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE HAVING BEEN AGGRIEVED BY THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DT.27.1.2011. 2. THE APPEAL RAISES THE ONLY GROUND THAT THE LEARNED CIT(A) HAS ERRED IN LAW AS WELL A S ON THE FACTS BY UPHOLDING VIEW OF THE AO IN ALLOWING DEPRECIATION @25% FOR USE OF TIPPER MOBILE CRANE & EXCAVATOR USED FOR HIRING PURPOSE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL MADE AVAILABLE TO THE TRIBUNAL. DURING THE COURSE OF HE ARING THE LEARNED AR OF THE ASSESSEE HAS BROUGHT TO OUR ATTENTION THAT WHILE CONSIDERING SIMILAR SUCH ISSUE FOR THE ASSESSMENT YEAR 2001 - 02 IN ASSESSEES OWN CASE VIDE OR D ER DT.11.9.2008 IN ITA NO.78/CTK/2007 THE TRIBUNAL HAS RESTORED THE ISSUE TO THE F ILE OF THE ASSESSING OFFICER WITH A DIRECTION THAT HE WOULD DECIDE AS TO WHETHER THE IMPUGNED MACHINERIES WERE USED IN THE BUSINESS OF RUNNING THEM ON HIRE OR NOT. IN SUPPORT HE PRODUCED A COPY OF THE SAID ORDER OF THE TRIBUNAL. THE LEARNED DR DID NOT DIS PUTE THE ABOVE FACT. THEREFORE BY FOLLOWING THE ABOVE ORDER OF THE ITAT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2001 - 02 WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT(A) AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH THE ITA NO.182/CTK/2 011 2 DIRE CTION THAT HE WOULD DECIDE AS TO WHETHER THE IMPUGNED MACHINERIES WERE USED IN THE BUSINESS OF RUNNING THEM ON HIRE OR NOT AND PASS NECESSARY CONSEQUENTIAL ORDER AS PER LAW OFCOURSE STRICTLY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE BY ALLOWING THE APPE AL . 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON DT. 29.07.2011 SD/ - SD/ - (K.K.GUPTA) ACCOUNTANT MEMBER (K.S.S.PRASAD RAO) JUDIC IAL MEMBER DATE: 29.07.2011 H.K.PADHEE SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: SAURI MALL AGRAWALLA 11 SAMANTA VIHAR NALCO CHHAK BHUBANESWAR 751 017 2. THE RESPONDENT: ASST.COMMISSIONER OF INCOME - TAX CIRCLE 2(1) BHUBANESWAR 751 017. 3. THE CIT 4. THE CIT(A) 5. THE DR CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY.