Appeals admitted after condonation. Tribunal directs using State PWD rates. Depreciation allowed on motor car. House property income remitted.

The appeals were admitted after condonation of a 12-day delay. For the assessment year 1997-98, the Tribunal directed the Assessing Officer to use State PWD rates for valuation of Kalyana Mandapam, remitting the matter back for compliance. Depreciation on a motor car for the assessment year 2004-05 was allowed as the car was used for business purposes. In the case of addition of house property income for the assessment year 2007-08, the matter was remitted back to the Assessing Officer for fresh consideration due to conflicting claims and reliance on an undisclosed Inspector's report.

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Issues Involved:
1. Condonation of delay in filing appeals.
2. Valuation of Kalyana Mandapam for assessment year 1997-98.
3. Disallowance of depreciation on a motor car for assessment year 2004-05.
4. Addition of house property income for assessment year 2007-08.

Detailed Analysis:

1. Condonation of Delay in Filing Appeals:
The appeals were filed with a delay of 12 days, for which condonation petitions were submitted. The reasons provided in the condonation petitions were found satisfactory, and hence, the delay was condoned, and the appeals were admitted.

2. Valuation of Kalyana Mandapam for Assessment Year 1997-98:
The assessee filed a return declaring an income of Rs. 2,70,100/-. The assessment was reopened under Section 147, and the reassessment order added the difference between the cost admitted by the assessee and the value determined by the Departmental Valuation Officer (DVO) to the income. The Tribunal had remitted the issue back to the Assessing Officer (A.O.) with a direction to use State PWD rates for valuation. However, the A.O. persisted with CPWD rates, justifying it with several reasons, including the adaptability and scientific approach of CPWD rates. The CIT(Appeals) reduced the cost by 15% from CPWD rates to align it with State PWD rates. The Tribunal found that the authorities below did not follow its direction and remitted the matter back to the A.O. for compliance with the original direction to use State PWD rates.

3. Disallowance of Depreciation on Motor Car for Assessment Year 2004-05:
The assessee, running a Kalyana Mandapam, claimed depreciation on a new car. The A.O. disallowed the claim, considering the car personal in nature since it was registered in Chennai and not used in the business in Kumbakonam. The CIT(Appeals) upheld this view. The Tribunal, however, noted that the vehicle registration as Non-Transport did not preclude its business use. The car was used for business purposes, including being let out to marriage parties, and hire charges were part of business income. The Tribunal deleted the disallowance, allowing the depreciation claim.

4. Addition of House Property Income for Assessment Year 2007-08:
The assessee had 25% ownership in a property named "Luz" and did not return any income from it, claiming it was self-occupied. The A.O. added a house property income based on previous rentals, as the assessee had already claimed exemption for another property. The CIT(Appeals) upheld the addition, doubting the self-occupation claim. The Tribunal noted the conflicting claims about the property's status and the reliance on an Inspector's report not shared with the assessee. The matter was remitted back to the A.O. for fresh consideration, allowing the assessee to present her case and review the Inspector's report.

Summary of Results:
- Appeals for assessment years 1997-98 and 2007-08 are allowed for statistical purposes.
- Appeal for assessment year 2004-05 is allowed.

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