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TMI Blog2010 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the assets before the AO - assessee's counsel before learned CIT(A) has himself submitted that some of the assets were used for less than 180 days - Appeal is partly allowed for statistical purpose - ITA No. 4598/Del/2009; - - - Dated:- 4-2-2010 - C.L. Sethi, Shamim Yahya, JJ. Garima Bhagat for the Revenue ORDER Shamim Yahya, Accountant Member:- 1. This appeal by the Revenue is directed against the orders of the learned CIT(A) dt. 16th Sept., 2009 and pertains to asst. yr. 2004-05. 2. The first issue raised is that the learned CIT(A) erred in directing the AO not to include disallowance of gratuity for calculating tax under s. 115JB of the IT Act. 3. On this issue AO noted that assessee company has m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecedent, we uphold the order of the learned CIT(A) and decided the issue in favour of the assessee. 8. The next issue raised is that the learned CIT(A) erred in directing the addition of Rs. 5,99,349 made by the AO by disallowing depreciation claim on addition to fixed assets. 9. On this issue AO noted that assessee has not produced bills of certain fixed assets. Accordingly, he disallowed the depreciation of Rs. 5,99,349 on this account. 10. Before the learned CIT(A) the assessee produced certain evidences in support of acquisition of fixed assets. The same were considered as additional evidence and report was called for from the AO in terms of r. 46A(3). Considering the same, learned CIT(A) held that the AO has not made out a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. We find that assessee has not produced the necessary evidences pertaining to acquisition of the assets before the AO. From the order of the learned CIT(A) it is appearing that complete details pertaining to the additions were not produced before the CIT(A). CIT(A) has relied upon some indirect evidences in forms other than bills for purchase. The assessee's counsel before learned CIT(A) has himself submitted that some of the assets were used for less than 180 days. Under the circumstances, in our considered opinion, it will be appropriate to remit this issue to the files of the AO, to enable him to consider the same afresh in light of the fresh submissions made by the assessee. Accordingly, this issue is remitted to the files of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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