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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM
आदेश / ORDER आदेश आदेश आदेश
PER VIKAS AWASTHY, JM :
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Aurangabad dated 12-04-2016 for the assessment year 2009-10 passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Shri Pramod Shingte appearing on behalf of the assessee, at the outset, submitted that in the scrutiny assessment proceedings, the Assessing Officer vide order dated 09-12-2011 assessed the total income of the assessee as NIL. Thereafter, the Assessing Officer
2 ITA No. 1523/PUN/2016, A.Y. 2009-10
passed rectification order on 28-01-2013 under section 154
disallowing assessee’s claim of set off of unabsorbed depreciation to
the extent of Rs.12,70,39,171/-. The ld. Authorized Representative
pointed that, on the same date, the Assessing Officer passed another
rectification order under section 154 of the Act wherein set off of
business loss to the extent of Rs.49,38,445/- was reduced by the
Assessing Officer. The ld. Authorized Representative submitted that
the assessee carried the matter before the Commissioner of Income
Tax (Appeals) assailing the order under section 154 wherein the issue
relating to carry forward of unabsorbed depreciation beyond 8 years
was dealt with. Whereas the Commissioner of Income Tax (Appeals)
had another order of Assessing Officer passed under section 154 of the
Act. Thus, there was confusion with respect to the order appealed by
the assessee before the Commissioner of Income Tax (Appeals). The ld.
Authorised Representative of the assessee prayed that the matter may
be remanded back to the CIT(A) so that the confusion may be dispelled
with respect to the two orders passed under section 154 of the Act.
Shri A.K. Modi representing the Department agreed with the
contentions of the ld. Authorised Representative of the assessee. The
ld. Departmental Representative submitted that there appears to be
confusion with regard to the rectification orders passed by Assessing
Officer under section 154 of the Act.
Both sides heard. Orders of the authorities below perused. The
ld. Authorised Representative of the assessee has placed before us two
orders of Assessing Officer passed under section 154 of the Act. Both
the orders are dated 28-01-2013. In one of the order, the issue is with
3 ITA No. 1523/PUN/2016, A.Y. 2009-10
respect to carry forward of unabsorbed depreciation beyond the period
of 8 years, whereas in the other order passed by the Assessing Officer
under section 154 of the Act of even date the rectification has been
made with respect to excess set off of business loss Rs.49,38,445/-.
The assessee in appeal before the Commissioner of Income Tax
(Appeals) had assailed the order passed under section 154 wherein the
issue of unabsorbed depreciation was involved and purportedly
attached the other order passed under section 154 along with Form
Without commenting on the merits of addition, we deem it
appropriate to remit this appeal back to the file of Commissioner of
Income Tax (Appeals) for re-adjudicating the appeal after taking into
consideration the relevant order passed under section 154 of the Act
by Assessing Officer against which grounds have been raised in the
appeal by assessee. Accordingly, the impugned order is set-aside and
the appeal of the assessee is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical
purposes.
Order pronounced on Tuesday, the 14th day of August, 2018.
Sd/- Sd/- (D. KARUNAKARA RAO) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 14th August, 2018 Satish
4 ITA No. 1523/PUN/2016, A.Y. 2009-10
आदेश क� आदेश क� �ितिलिप अ�ेिषत आदेश क� आदेश क� �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत / Copy of the Order forwarded to : �ितिलिप अ�ेिषत
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. आयकर आयु� (अपील) / The CIT(A)-I, Aurangabad 3. आयकर आयु� / The Pr.CIT, Aurangabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
//स�यािपत �ित // आदेशानुसार / BY ORDER,
// True Copy // Senior Private Secretary, आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune