2018 (3) TMI 952

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....assessee is in respect of short granting of deduction u/s. 35DDA of the Act. 3. At the outset, Learned Counsel for the assessee submitted that on similar issue for the Assessment Year 2006-07 the Tribunal vide its order dated 30.01.2018 has restored the appeal to the file of the Ld.CIT(A) for adjudication. It is also submitted before us that similar disallowance was made in the Assessment Year 2004-05 by reopening the assessment. However, for the Assessment Year 2005-06 the Assessing Officer allowed the claim for deduction u/s. 35DDA of the Act. 4. On a query from the Bench as to whether the appeal can be restored to the file of the Ld.CIT(A) the Ld. DR has expressed no objection. 5. In view of the fact that the similar issue is pe....

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.... the findings of the Ld.CIT(A). 9. Coming to the appeal for the Assessment Year 2008-09, the first ground is again in respect of short granting of deduction u/s. 35DDA of the Act. Since this issue was already restored to the file of the Ld.CIT(A) in the Assessment Years 2006-07 & 2007-08, this year also we restore this issue to the file of the Ld.CIT(A) who shall decide in accordance with law. 10. The second ground of appeal is in respect of disallowance of depreciation on fixed assets. 11. In the course of the Assessment Proceedings the assessee was required to furnish copies of invoices, bills, vouchers etc., in respect of the additions to fixed assets. However, the assessee could not produce the bills, vouchers before completion....

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.... to an extent of Rs..62,95,593/- cannot be allowed, and the Ld.CIT(A) has rightly restricted the depreciation on the assets for which the bills and vouchers were produced before him. Thus, this ground of assessee is rejected. 15. Ground No.3 is in respect of not allowing additional depreciation u/s.32(1)(iia) of the Act on fixed assets. 16. This claim of the assessee was made for the first time before the Ld.CIT(A) and the Ld.CIT(A) rejected the claim of the assessee observing that this issue does not arise out of the Assessment Order passed by the Assessing Officer. 17. Before us the Learned Counsel for the assessee submitted that additional depreciation is a legal claim and since it was made before the Ld.CIT(A) he should have co....