JHAMANDAS PARMANAND GODHEJA,,KOLHAPUR vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, KOLHAPUR

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

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 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.

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.

In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 3rd February, 2022.

JHAMANDAS PARMANAND GODHEJA,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, KOLHAPUR