ECO RRB INFRA P. LTD.,NEW DELHI V. ACIT, CIRCLE-8(1), NEW DELHI

ITA 102/DEL/2020

AI Insights

The case involves Eco RRB Infra P. Ltd., the appellant, contesting the decision of the ACIT, Circle-8(1), New Delhi, regarding the assessment for the year 2016-17. The primary issue was the claim for deduction of expenses and depreciation related to power generation equipment, which the Assessing Officer had disallowed. The CIT(A) upheld this decision, referencing similar cases and the principle of judicial consistency. The Tribunal, after reviewing the submissions and the precedents set in earlier years, agreed with the lower authorities and dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315781 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Other Referred Cases: M/s RRB Energy Ltd. for AY 2007-08 in ITA No. 2100/Del/2011 dated 11.05.2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.102/Del/2020 Assessment Year: 2016-17 Eco RRB Infra P. Ltd., 189, Sukhdev Vihar, South Delhi, New Delhi Vs. ACIT, Circle-8(1), New Delhi PAN: AAACR0233R (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], New Delhi’s order dated 21.01.2019 passed in case no. 3/10265/2018-19, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. It is according proceeded ex-parte. Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 24.04.2025 Date of pronouncement 16.05.2025 ITA No.102/Del/2020 2 | P a g e 3. The learned departmental representative invites our attention to the CIT(A)’s lower appellate discussion upholding the impugned assessment findings as under: “4.2 I have perused the facts of the case and the submission made by the AR. The AR has contended that the AO has not appreciated the facts completely. It is further submitted that the issue is pending before Hon'ble Delhi High Court for adjudication in earlier years. However, on perusal of the complete facts, I am of the opinion that the AO has rightly held that the appellant ought to have claimed/adjusted the expenses and depreciation related to the power generation equipment against the income earned from power generation. This view is further fortified by the decision of Hon'ble ITAT in a connected case of M/s RRB Energy Ltd. for AY 2007-08 in ITA No. 2100/Del/2011 dated 11.05.2012 on which my Ld. Predecessor has also relied while deciding the cases of the appellant in AYs 2011-12, 2012-13 & 2013-14. The addition made on similar issue in AY 2009- 10 and 2015-16 has also been upheld by the Ld. CIT(A). As the facts and circumstances in the present appeal are similar, following the principle of judicial consistency, the addition made by the AO is upheld and the ground of appeal is dismissed.” 4. Suffice to say, it has already come on record that the CIT(A) had adopted judicial consistency whilst following his order as well as the tribunal’s adjudication against the assessee in the preceding assessment year. 5. That being the case and in light of the fact that there is no distinction either on fact or in law in all these assessment years, we find no reason to adopt a different approach herein in the instant appeal. Both the learned lower authorities’ impugned action rejecting the assessee’s deduction claim stand upheld in very terms. Ordered accordingly. ITA No.102/Del/2020 3 | P a g e 6. This assessee’s appeal is dismissed. Order pronounced in the open court on 16th May, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16th May, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "