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Tribunal recalls order for evidence on hire charges for depreciation claim The miscellaneous application was allowed, and the Tribunal's order for the assessment year 2009-10 was recalled for the assessee to present evidence of ...
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Tribunal recalls order for evidence on hire charges for depreciation claim
The miscellaneous application was allowed, and the Tribunal's order for the assessment year 2009-10 was recalled for the assessee to present evidence of income from hire charges, crucial for deciding the depreciation claim on machinery and vehicles. The decision was made in the interest of justice, granting the assessee another opportunity to be heard and decided afresh.
Issues: Recalling of Tribunal order for assessment year 2009-10 due to ex-parte dismissal, higher rate of depreciation disallowed by AO and CIT(A) on dumpers, trucks, excavator/JCB, failure to produce records before Tribunal, request for opportunity to present case and evidence.
Analysis: The assessee filed a miscellaneous application seeking the recalling of the Tribunal's order dated 06.06.2018 for the assessment year 2009-10, where the appeal was dismissed ex-parte but on merits. The assessee's representative explained that an adjournment letter was sent on 01.06.2018 for the hearing on 04.06.2018, but it was not placed before the Bench, leading to the ex-parte dismissal. The main issue in the appeal was the disallowance of higher depreciation on dumpers, trucks, excavator/JCB, as income from hire charges was not considered by the authorities. The assessee requested the order to be recalled to present evidence showing income from hire charges.
The Department's representative opposed the application, highlighting the assessee's non-appearance before authorities and the Tribunal. The Tribunal had decided the appeal on merits due to the assessee's repeated non-appearances, indicating no apparent mistake for rectification under Section 254(2) of the Act. However, upon review, it was found that the assessment was reopened solely for disallowing higher depreciation due to lack of shown income from hire charges. The Tribunal acknowledged the importance of the income evidence for deciding the depreciation claim. Despite the sincere conduct of the assessee post-appeal filing, a new opportunity was granted with a cost of Rs. 5000, and the order was recalled for a fresh hearing on 26.06.2019 without issuing a separate notice.
In conclusion, the miscellaneous application was allowed, and the Tribunal's order was recalled for the assessee to present evidence of income from hire charges, crucial for deciding the depreciation claim on machinery and vehicles. The decision was made in the interest of justice, granting the assessee another opportunity to be heard and decided afresh.
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