Appeal allowed, orders set aside. Delay condoned. Lorry depreciation & commission expenses decisions overturned.

The appeal was allowed for statistical purposes, and the orders of the lower authorities were set aside for both issues. The delay in filing the appeal was condoned due to sufficient cause shown by the appellant. The disallowance of depreciation on the lorry was overturned, with the Tribunal directing the Assessing Officer to verify the sale receipt without requiring transfer of registration. Similarly, the disallowance of commission expenses was remitted for re-examination, with instructions to consider the evidence provided by the appellant. The Assessing Officer was directed to decide afresh after giving the appellant a reasonable opportunity to be heard.

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Issues:
1. Condonation of delay in filing appeal.
2. Disallowance of depreciation on a lorry.
3. Disallowance of commission expenses.

Analysis:
1. The appellant filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2010-11, with a delay of 451 days. The Tribunal condoned the delay, finding sufficient cause on the part of the appellant for the delay and admitted the appeal.

2. Regarding the disallowance of depreciation on the lorry, the appellant's counsel argued that the purchase of the lorry justified the claim for depreciation, even without transfer of registration. Citing a judgment of the Kerala High Court, it was contended that transfer of ownership is not dependent on registration transfer. The Tribunal agreed, directing the Assessing Officer to verify the sale receipt and decide the issue considering the legal position.

3. The second issue pertained to the disallowance of commission expenses as hire charges. The appellant contended that the expenses were for hiring lorries and not commission. The Tribunal noted that vouchers were claimed to be available to support the payment of hire charges. Consequently, the matter was remitted back to the Assessing Officer for re-examination, with instructions to consider the evidence provided by the appellant.

In conclusion, the appeal was allowed for statistical purposes, and the orders of the lower authorities were set aside for both issues. The Assessing Officer was directed to re-examine the issues in light of the evidence presented by the appellant and decide afresh after providing a reasonable opportunity for the appellant to be heard.

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