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2023 (2) TMI 690 - ITAT CHANDIGARHDisallowance of depreciation claimed on house being used as an office - addition applying the provisions of Section 36(l)(iii) - MAT credit - HELD THAT:- We find that it is a common contention of the ld AR that written submissions, the explanation and the supported documentation submitted by the assessee has either not been considered or properly appreciated by the CIT(A). It is a matter of record that the explanation and documentation so submitted by the assessee is available on record and therefore, in the fitness of things, we deem it appropriate that the matter is set-aside to the file of the ld CIT(A) to consider the same and decide the matter a fresh as per law after providing reasonable opportunity to the assessee. Both the parties have agreed to the same. Therefore, leaving the various contentions open and not deciding on the merits of the case, the matter is set-aside to the file of the ld CIT(A). Appeal of the assessee is allowed for statistical purposes.
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