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2018 (1) TMI 138 - AT - Income TaxDisallowance of brought forward depreciation.the relevant details are not before us and the determination of the quantum of unabsorbed depreciation to be allowed to be set off has to be necessarily done by the authorities below. Accordingly, we restore the issue of unabsorbed depreciation to the file of the Ld. CIT (Appeals) to be decided afresh after due examination of the facts and relevant details and also considering the ratio of the judgments of the Hon’ble High Court of Delhi in the cases of CIT vs Kei Industries Ltd. [2015 (3) TMI 618 - DELHI HIGH COURT] and CIT v. TEI Technologies (P) Ltd (2012 (9) TMI 47 - DELHI HIGH COURT ) and after giving due opportunity to the assessee to present its case. We also direct the assessee to cooperate with the proceedings before the Ld. first appellate authority and to submit all the relevant details when required to do so failing which the Ld. first appellate authority will be at liberty to decide the issue on merits. Disallowance of commission - Held that:- A perusal of the impugned order shows that the Ld. CIT (Appeals) had raised the query on 11/03/2013 requiring the assessee to furnish the details by 18/03/2013 which was not complied by the assessee. The impugned order was passed on 22/03/2013. Thus, the assessee did not have ample time to submit the details as required by the Ld. first appellate authority. Accordingly, in the interest of justice, we deem it fit to restore this issue also to the file of the Ld. CIT (Appeals) with the direction to examine it afresh after calling for the required details from the assessee and after giving due opportunity to the assessee. We also direct the assessee to cooperate with the proceedings before the Ld. first appellate authority and to submit all the relevant details when required to do so failing which the Ld. first appellate authority will be at liberty to decide the issue on merits. Accordingly, this ground of the assessee also stands allowed for statistical purposes. Disallowance on account of agriculture expenses - Held that:- CIT (Appeals) on the ground that nothing was brought on record by the assessee during the first appellate proceedings to rebut the observations of the AO. In the interest of justice, we deem it fit to restore this issue also to the file of the Ld. CIT (Appeals) with the direction to examine it afresh after calling for the required details from the assessee and after giving due opportunity to the assessee. We also direct the assessee to cooperate with the proceedings before the Ld. first appellate authority and to submit all the relevant details when required to do so failing which the Ld. first appellate authority will be at liberty to decide the issue on merits. Accordingly, this ground of the assessee also stands allowed for statistical purposes.
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