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TMI Blog2013 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... re are additions dating as far as back to May, 2007. The assessee has also sought to place on record the copy of the invoice dated 28.02.2008, with a request that the same be admitted on record, perhaps to meet the objection by the first appellate authority that the production would only be accompanied by payment of excise duty. Thus restore the matter back to the file of the assessing authority for a de novo examination of the matter - assessee's appeal allowed for statistical purposes. - I.T.A. No. 6622/Mum/2011 - - - Dated:- 21-6-2013 - Shri I. P. Bansal, JM AND Shri Sanjay Arora, AM,JJ. For the Appellant : Dr. K. Shivaram For the Respondent : Shri Manoj Kumar ORDER Per Sanjay Arora, A. M. This is an Appeal by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant could not explain as to how, when the trial run was carried out in the month of February, 2008, could the assessee claim the assets to have been put to use on the last two dates, i.e., 29.03.2008 and 31.03.2008. Further, even if the assessee's claims were to be correct, and the machineries actually put to use; the assessee's production being excisable, the same would yield payments by way of excise duty and other levies, i.e., on the goods produced using the said plant and machinery. No material to substantiate the same had been brought on record. The disallowance of depreciation was, therefore, confirmed in the facts and circumstances of the case. 3. We have heard the parties, and perused the material on record. We find the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the assessing authority for a de novo examination of the matter, adjudicating the same afresh per a speaking order in accordance with law and after affording the assessee a reasonable opportunity of stating its case before him. His findings of fact in the matter should be qua separate assets/machineries, including with regard to their being capable of being run either independently or only in unison, i.e., as a unit. The assessee's contentions with regard to the payment of the excise duty on the goods produced, would also be considered by him. In this regard, we are acutely aware that the assessee has not made out any case for admission of additional evidence. However, as clarified earlier, in our clear view, the issue, which is ess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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