KRIPASHANKAR PARMAR L/H LATE SHRI DEVKARAN PARMAR,VILLAGE FARAD, KALAPEEPAL SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

आदेश / O R D E R

PER KUL BHARAT, J.M: This appeal filed by the assessee is directed against

order of the CIT(A), Ujjan dated 27.6.2017 for the

[ITA 615/Ind/2017] [Kripashankar Parmar, Shajapur] assessment year 2009-10. The only ground raised by the

assessee reads as under:

“The Learned A.O. erred in making addition of Rs.3,00,000/- on account of undisclosed money u/s 69A of the I.T. Act, 1961.” 2. The facts in brief are that case of the assessee was

reopened and the assessment u/s 143(3) r.w.s. 147 of the

Income Tax Act, 1961 (hereinafter called as ‘the Act’) was

framed vide order dated 10.8.2016. Thereby, the A.O.

made addition of Rs.3 lakhs on account of the income from

JCB operations. Against this, the assessee preferred an

appeal before Ld. CIT(A), who after considering the

submissions confirmed the addition. Ld. Counsel for the

assessee submitted that there is no dispute with regard to

the fact that the addition has been made in respect of

income from JCB operations. However, the authorities

below failed to consider that assessee was entitled for

depreciation on JCB. The authorities below ought to have

allowed the claim of depreciation. He submitted that a

[ITA 615/Ind/2017] [Kripashankar Parmar, Shajapur] specific request was made before the Ld. CIT(A) for giving

allowance of depreciation. In support of this, he has drawn

our attention to the submission made before the Ld. CIT(A).

submitted that the assessee had not disclosed income from

operation of JCB. The income was estimated on the basis

of the statement given before the A.O. The assessee had

not made any claim for depreciation before the A.O.,

therefore, he submitted that now the assessee cannot be

allowed depreciation. Moreover, the assessee has not taken

any specific ground in this regard.

materials available on record and gone through the orders

of the authorities below. There is no dispute with regard

to the fact that the income has been assessed on the basis

of the income derived from operation of JCB machine. It is

also the undisputed fact that no ground for claim of 3

[ITA 615/Ind/2017] [Kripashankar Parmar, Shajapur] depreciation is raised by the assessee except a submission

was made before the Ld. CIT(A) and oral submission before

this Tribunal. Considering the fact that income has been

attributed to the operation of JCB machine, under the

normal circumstances, the assessee is entitled for

depreciation on such machine. We therefore, considering

the totality of the facts and in the interest of principles of

natural justice, set aside the impugned order and restore

the assessment to the file of the A.O. to make a fresh

assessment after giving due opportunity to the assessee.

allowed for statistical purposes.

Order was pronounced in the open court on 24 .01.2019.

Sd/- Sd/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIALMEMBER Indore; �दनांक Dated : 24/01/2019 VG/SPS 4

[ITA 615/Ind/2017] [Kripashankar Parmar, Shajapur]

Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file. By order

Assistant Registrar, Indore