AURELIA HOUSING CO-OPERATIVE SOCIETY LTD. ,KOLKATA vs. ITO, WARD-49(4), KOLKATA. , KOLKATA
In the result, appeal of the assessee is dismissed
ITA 1138/KOL/2023[2017-18]Status: DisposedITAT Kolkata05 Jun 2024AY 2017-18
Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 1138/Kol/2023 Assessment Year: 2017-18 Aurelia Housing Co-Perative Income Tax Officer, Ward-49(4), Society Ltd. Vs Kolkata Premises No.-30 2222, Plot No. Cd-19 Action Area-I Major Arterial Road New Town Kolkata - 700156 [Pan : Aaaba0803F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Prabhas Roy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 05/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 22/08/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Year 2017-18. 2. None Appeared On Behalf Of The Assessee. On The Previous Occasion When The Case Was Fixed For Hearing On 07/02/2024 & 23/01/2024, The Assessee Sought Adjournment. Today, There Is No Appearance. We, Therefore, Decide To Adjudicate The Appeal On The Basis Of Available Record & Hearing The Ld. D/R. 3. The Sole Issue Involved In The Instant Appeal Is The Disallowance Of Depreciation Claimed Of Rs. 33,69,260/-. Facts In Brief Are That The 2
For Appellant: NoneFor Respondent: Shri Prabhas Roy, JCIT, Sr. D/R
Section 143(2)Section 2Section 250Section 36Section 57
iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income or fifteen thousand rupees, whichever is less.
Explanation.—For the purposes of this clause, "family pension" means a regular monthly amount payable by the employer to a person belonging
