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2022 (11) TMI 185 - AT - Income TaxNon-granting of deduction in respect of depreciation u/s.32 in the intimation order passed u/s. 143(1) - depreciation as omitted to be fed into while filing the ITR - HELD THAT:- In assessee’s case, the return of income is filed before the due date u/s.139(1) and as per e-filing report submitted before us, the assessee has filed a rectification on 11.06.2018 which as per the report is not processed. So the CIT(A)’s claim that the assessee the assessee has filed a revised return belatedly and hence not eligible to claim depreciation is factually not correct. The fact that depreciation is correctly fed in the “Part A - P&L" and also in the relevant clause of Tax Audit supports the contention that the depreciation is unintentionally omitted to be fed into while filing the ITR and that it is a clerical error. Considering the decision of the coordinate bench of the Tribunal in the case of Rakesh Singh [2012 (11) TMI 503 - ITAT BANGALORE] we are of the considered view that the assessee should be allowed the claim of depreciation u/s.32. Appeal by the assessee is allowed.
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