TaxTMI 
TaxTMI 
2018 (4) TMI 1357
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....R. Senapati, Sr. DR ORDER Per K. Narsimmha Chary, JM Aggrieved by the order dated 26.5.2014 in Appeal No.46/13-14 passed by the learned Commissioner of Income-tax(A)-XV, New Delhi {for short "ld.CIT(A)"), revenue preferred this appeal. Assessee has also filed Cross Objection No.42/Del/2015 in support of the findings of the ld. CIT(A) and stating that no new evidence is produced before the ld. C....
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....porting their claim that the production under Unit II was commenced any time earlier to 30/09/2009, as such, in the absence of evidence to hold that the company has started production in Unit II before September 2009, held that 50% of the depreciation claimed in respect of Unit II by the assessee company, was liable to be disallowed and added back to the total income of the assessee company. 3. W....
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....that the CIT(A) committed an error in accepting additional evidence without giving opportunity to the Assessing Officer in violation of Rule 46A and thereby deleting the disallowance on account of depreciation. 4. Ld. DR draw attention to the order of the ld. CIT(A) vide paragraph No. 6.3 wherein CIT(A) stated that on a careful consideration of the evidence furnished before him, he find that the ....
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....ilable on record and video also. 6. We have carefully gone through the impugned order. No doubt ld. 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 ....