Depreciation under section 11(6) of the Income Tax Act, 1961

Last updated: 07 August 2021

Court :
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH

Brief :
This appeal filed by the assessee is directed against the ex parte order dated 28th August, 2019 of the CIT(A), Ghaziabad, relating to assessment year 2015-16.

Citation :
ITA No.8497/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC-2 : NEW DELHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA No.8497/Del/2019
Assessment Year: 2015-16

CH No.206-207, Ansal Satyam,
RDC, Rajnagar,
Ghaziabad.
PAN: AAAAC6240M
(Appellant)

ITO(E),
Ward,
Ghaziabad.
(Respondent)
Assessee by : None
Revenue by : Shri Vijay Kumar Kataria, Sr. DR
Date of Hearing : 26.07.2021
Date of Pronouncement : 26.07.2021

ORDER

This appeal filed by the assessee is directed against the ex parte order dated 28th August, 2019 of the CIT(A), Ghaziabad, relating to assessment year 2015-16.
2. None appeared on behalf of the assessee despite issue of notice through RPAD. Therefore, this appeal is being decided on the basis of material available on record and after hearing the ld. DR

3. Facts of the case, in brief, are that the assessee is a society registered with the Registrar of Societies, Uttar Pradesh. The case was selected for scrutiny through CASS and statutory notice u/s 143(2) was issued on 26th July, 2016 fixing the date of hearing for 4th August, 2016 which was duly served on the assessee. During the course of assessment
proceedings, the AO noted that the assessee society is engaged in running of educational institutions. It had filed the copy of audit report u/s 12AA(b) of the Act as prescribed in the case of charitable or religious trusts or institutions along
with balance sheet, income and expenditure account, etc.

4. Since the assessee, according to the ld.CIT(A) filed the appeal which is delayed by more than five months and the arguments advanced by the ld. Counsel was not according to the satisfaction of the CIT(A), the ld.CIT(A) dismissed the
appeal filed by the assessee treating the same as nonest.

5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court at the time of hearing itself i.e, 26.07.2021.