Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1357 - AT - Income TaxDisallowance of 50% depreciation on assets in respect of Unit-II - CIT found that unit-II comments in operations since 20/04/2009 and deleted the disallowance of 50% of depreciation - revenue contending that the CIT(A) committed an error in accepting additional evidence without giving opportunity to the Assessing Officer in violation of Rule 46A - Held that:- No doubt CIT(A) stated in his order that on a careful consideration of the evidence furnished before him in the shape of copies of the sales invoices for the period between 20/04/2009 2 30/09/2009 along with the copies of the transporter’s receipts, nevertheless it is further observed by him that all these documents were available with the AO also. By no stretch of imagination it could be said that the CIT(A) while allowing the additional evidence, made a wrong statement that all these documents were available with the AO also. Nowhere in the order it is stated that the assessee came forward with any additional evidence at the appellate stage. Assessee simply produced the copies of the documents which are already available with the AO, on considering which, while observing that basing on these documents which were available with the AO, CIT(A) reached their conclusion that Unit-II commenced its operations since 24/08/2009. - Decided against revenue
|