2016 (7) TMI 1508

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....peal is preferred by the assessee against the order of the ld. CIT(A), inter alia on following grounds: "1) That the Id. CIT(A), Bareilly erred on facts and in law is passing ex-parte order ignoring the adjournment application sent very before the date of hearing as the A.R was to appear before the Income Tax Appellate Tribunal, Lucknow in connection with other appeal. 2) That th....

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....e appeal ex-parte without affording proper opportunity of being heard to the assessee whereas from record it is evident that the CIT(A) has issued various notices and the assessee sought adjournment for one reason or the other and finally Ld. CIT(A) has disposed of the appeal on merit in the absence of the assessee. I, therefore, find no infirmity in the order of the CIT(A) in this regard and I co....

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....ciation on this property. Therefore, the deduction u/s 24 of the Act cannot be allowed as it can only allowed against the income from house property and not against the business income of the assessee. Against the business assets only depreciation can be allowed and not the deduction u/s 24 of the Act. Therefore, I find no merit on this ground of the assessee. Accordingly, I dismiss the same and c....