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2016 (4) TMI 457 - AT - Income TaxAddition of assignment fee from HTMT Global Solutions P. Ltd - CIT(A) deleted the addition based on fresh evidence filed by the assessee wereas the Assessing Officer was denied opportunity under Rule 46A - Held that:-The ld. Commissioner of Income Tax (Appeals) has summarized and relied on the submissions of the assessee filed by letter dated 10.10.2008 which are entirely on new dimension and assessment order does not speak on this issue. The pre-conditions and probabilities of entering into agreement and realization of money on happening of event was not discussed or mentioned in the assessment order. The letter filed by the assessee on the issue of crystallization of event as per agreement on obtaining of permission brought on record for the first time before the Commissioner of Income Tax (Appeals) and the Assessing Officer was deprived to verify such vital evidence for taxation purpose. In the hearing proceedings, the ld. Authorised Representative drew attention to the Escrow Account in which amount has been transferred and drew attention to the permit from CPWD dated 01.08.2008 at page no.60 and also drew attention to the income tax return of the assessee firm for the assessment year 2009-2010 were the assignment income was offered. These are the new set of facts which the assessee for the first time brought on record. So, considering apparent facts and circumstances and the agreements and material evidence and also the provisions of Rule 46(A) of the Income Tax Rules were additional evidence has been filed. The opportunity has to be provided to Assessing Officer which the Commissioner of Income Tax (Appeals) overlooked. We are of the opinion that the matter has to be remitted to the file of the Assessing Officer - Decided in favour pf revenue for statistical purposes. Deprecation on Wind Turbine Generators (WTG) - @100% OR @50% - Held that:- There is scope of confusion regarding invoice dated 30.9.2007 on comparison of delivery challans issued much prior to the date of invoice. Further the first meter reading was taken on commissioning on WTG by the territorial field officer on 13.10.2007 explaining the generated units for export and import. The ld. Commissioner of Income Tax (Appeals) has allowed 100% depreciation based on written submissions followed by the evidence supporting the installations and there is no dispute on ownership of units. The assessee submitted commissioning certificate issued by TNEB bills raised by TNEB and installation documents which the Assessing Officer was denied an opportunity to examine the evidence filed before the Commissioner of Income Tax (Appeals). Considering the apparent facts, we are of the opinion that the matter needs to be re-examined by the Assessing Officer with the fresh evidence filed by the assessee on commissioning of WTG. Therefore, we set aside the order of the Commissioner of Income Tax (Appeals) on this ground and remit the issue to the file of Assessing Officer for limited purpose to examine whether the WTG has been put to use for more than 180 days and adequate opportunity of being heard be provided to assessee before passing the order on merits. - Decided in favour pf revenue for statistical purposes.
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