Appeal details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 1283 (ITAT-NAGPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-12-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2011-2012
Appeal Filed On
04-05-2016
Judgement Text
1 ITA NO. 304/NAG/2016. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER.. I.T.A. NO. 304/NAG/2016 ASSESSMENT YEAR : 2011 - 12. DY. COMMISSIONER OF INCOME - TAX, BOMBAY GOODS TRANSPORT GARAGE, CIRCLE - 4, NAGPUR. VS. NAGPUR. PAN AABFB3874E. APPELLANT. RESP ONDENT. APPELLANT BY : SHRI A.R. NINAWE. RESPONDENT BY : SHRI K.P. DEWANI. DATE OF HEARING : 2 4 - 11 - 2016 DATE OF PRONOUNCEMENT : 19 TH DEC., 2016 O R D E R. PER SHAMIM YAHYA , A.M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - 4, NAGPUR DATED 2 9 - 02 - 2016 AND PERTAINS TO ASSESSMENT YEAR 20 11 - 12 . THE GROUND OF APPEAL READ S AS UNDER : IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) HAS ERRED IN DIRECTING TO DELETE ADDITION OF RS.1,38,79,315/ - ON ACCOUNT OF DISALLOWANCE OF EXCESS DEPRECIATION IN RESPECT OF PUMPS, TRACTORS, JCB TROLLEY AND COMPACTORS ETC. 2. IN THIS CASE THE AO MADE THE ADDITION OF RS.1,38,79,315/ - BY HOLDING THAT MIXER A ND PUMP MOUNTED ON TRUCKS, JCB, TRACTORS, TROLLEYS, COMPACTORS ARE NOT ELIGIBLE FOR DEPRECIATION AT THE RATE OF 30%. 3. UPON ASSESSEES APPEAL LEARNED CIT(APPEALS) HAS ALLOWED THE ASSESEES APPEAL PLACING RELIANCE UPON THE ORDER OF LEARNED CIT(APPEALS) IN ASSESSEES OWN CASE IN THE PRECEDING YEAR. 2 ITA NO. 304/NAG/2016. 4. AGAINST THIS ORDER, REVENUE IS IN APPEAL BEFORE US. 5. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. WE FIND THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF THIS TRIBUNAL IN ASS ESSEES OWN CASE IN EARLIER YEARS IN ITA NO.324,326&327/NAG/2014 & 186/NAG/2015 VIDE ORDER DATED 31 ST MAY, 2016. THE TRIBUNAL HAS DECIDED THE ISSUE AS UNDER : 7. FOR THE SAKE OF COMPLETENESS AND TO RESOLVE THE ISSUE AS RAISED BY THE REVENUE DEPARTMENT IN GROUND NOS. 3 AND 4 AS REPRODUCED ABOVE, WE HAVE PERUSED THE ORDER OF LEARNED CIT(APPEALS) WHO HAS EXAMINED THE SEVERAL DECISIONS AS WELL AS DISCUSSED EACH MACHINERY USED BY THE ASSESSEE AND THEREUPON ARRIVED AT A CONCLUSION THAT THE ASSESSEE IS ELIGIBLE F OR THE HIGHER RATE OF DEPRECIATION AT 30% IN RESPECT OF PAYMENTS TO CONTRACTORS, JVB, TROLLY ETC. ADMITTED FACTUAL POSITION IS THAT THE RESPECTED COORDINATE BENCHES OF THE TRIBUNAL HAVE ALSO DECIDED THIS ISSUE IN SEVERAL OTHER CASES ALLOWING THE HIGHER RAT E OF DEPRECIATION. THE DECISION OF SHAH CONSTRUCTION CO. 188 ITR 537 (BOM.) SUPPORTS THE VIEW TAKEN BY LEARNED CIT(APPEALS). LIKEWISE THE DECISION OF GUJCO CARRIERS 256 ITR 50 (GUJ.) HAS ALSO CONSIDERED THE ISSUE OF HEAVY MOTOR VEHICLES AND DIRECTED TO GR ANT HIGHER RATE OF DEPRECIATION. WE HAVE ALSO NOTED THAT LEARNED CIT(APPEALS) HAS FOLLOWED THE DECISION OF GST INFRASTRUCTURE OF ITAT, NAGPUR BEARING ITA NOS 95 & 96/NAG/2012 ORDER DATED 06 - 02 - 2013. IN ONE OF THE SISTER CONCERN THE HONBLE HIGH COURT OF J UDICATURE AT BOMBAY (NAGPUR BENCH) IN INCOME TAX APPEAL NO. 65 OF 2013 TITLED AS DCIT VS. GST INFRASTRUCTURE, ORDER DATED 11 TH FEBRUARY, 2013 HAS HELD THAT THE CONCRETE MIXTURES ARE PERMANENTLY FITTED TO THE TRUCK AND IN SUCH SET OF FACTS THE COMMISSIONER AS WELL AS THE TRIBUNAL HELD THAT THE TRUCKS CARRYING THE CONCRETE MIXTURES ARE ENTITLED TO 30% DEPRECIATION, HENCE NO SUBSTANTIAL QUESTION OF LAW ARISES AND THOSE ORDERS WERE AFFIRMED. SEVERAL OTHER CASES HAVE ALSO BEEN CITED BEFORE US BUT WE DID NOT CON SIDER IT NECESSARY TO DISCUSS IN - EXTENSO. SINCE THE ISSUE OF CLAIM OF DEPRECIATION IS SQUARELY COVERED BY SEVERAL PRECEDENTS, THEREFORE, WE HEREBY AFFIRM THE FINDING OF LEARNED CIT(APPEALS). GROUNDS RAISED BY THE REVENUE FOR ALL THE YEARS ARE, THEREFORE, D ISMISSED. 6. SINCE THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE AFORESAID DECISION IN ASSESSEES OWN CASE, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LEARNED CIT(APPEALS). ACCORDINGLY WE UPHOLD THE SAME. 3 ITA NO. 304/NAG/2016. 7. IN THE RESULT, THIS APPEAL FILED BY T HE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF DEC., 2016. SD/ - SD/ - (RAM LAL NEGI) ( SHAMIM YAHYA) JUDICIAL MEMBER. ACOUNTANT MEMBER. NAGPUR, DATED: 19 TH DEC. , 2016. COPY FORWARDED TO : 1. M/S BOMBAY GOODS TRANSPORT GARAGE, MAK AZAD SCHOOL, GANDHIBAGH, NAGPUR - 440002. 2. D .C.I.T., CIRCLE - 4 , NAGPUR. 3. PR. C.I.T. - 3, NAGPUR. 4. CIT(APPEALS), - 4, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSI STANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.
