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2016 (8) TMI 1568 - ITAT MUMBAIDisallowance of Depreciation - documentary evidence in support of purchase of two trucks not given - Commissioner (Appeals), refused to take cognizance of the documentary evidences submitted before him, stating that the assessee has not filed any application under rule 46A of the I.T. Rule, 1963 - Whether CIT(A) erred in rejecting the claim when depreciation is specifically shown in final accounts of company whose accounts have been audited? - HELD THAT:- If the assessee had produced certain documentary evidence before the first appellate authority he should have considered the same instead of rejecting them purely on technical reasons. If the assessee had not complied strictly to the provisions of rule 46A, learned Commissioner (Appeals) could have pointed out the same to the assessee for enabling him to submit the additional evidences complying to the provision of rule 46A. From the photocopy of the documentary evidence produced before us in the from of a paper book it appears, the purchase invoice of two trucks are in the name of assessee. Similarly, R.C. Book also bear the name of the assessee. Further, certificate issued by the financing company G.E. Capital indicates that the assessee has repaid the amount to the finance company and no dues against the assessee is outstanding. These documentary evidences prima–facie proves assessee’s ownership over the two trucks. Admittedly, these are only photocopy submitted by the assessee. Therefore, to prove the authenticity of documentary evidences submitted before the Departmental Authorities, it is essential for the assessee to produce the original purchase invoice, R.C. book, insurance document, etc., for verification to conclusively establish its ownership over the two trucks. For enabling the assessee to do so, we restore the matter back to the file of the Assessing Officer for production of the original purchase invoice, R.C. book, insurance documents, etc., which could prove assessee’s ownership over the two trucks. If on verification assessee’s claim is found to be correct, the Assessing Officer must allow depreciation to the assessee for the two trucks. Assessee’s appeal is allowed for statistical purpose
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