Penna Cement Industries Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(2), Hyderabad

MA 15/Hyd/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4671 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 03-09-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MUGE NDRA MAHIDHAR
• Assessee Lawyers: A V RAGHURAM
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA NO.15/HYD/2021 (IN ITA NO. 111/HYD/2019 ) A.Y. 2010 - 11 PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD. PAN: AABCP 2290 D VS DCIT, CIRCLE - 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: SHRI MUGE NDRA MAHIDHAR, DR DATE OF HEARING: 03/09 /2021 DATE OF PRONOUNCEMENT: 20 /0 9 /2021 ORDER PER A. MOHAN ALANKAMONY, AM: THE ASSESSEE HAS FILED THIS MA AGGRIEVED BY THE ORDER OF THE TRIBUNAL DATED 23/02/2021 IN ITA NO.11 1/HYD/2019 FOR THE AY 2010 - 11. 2. THE ASSESSEE HAS RAISED ELABORATE SUBMISSION HOWEVER, THE CRUX OF THE ISSUE IS THAT THE TRIBUNAL HAS ERRONEOUSLY SET - ASIDE THE ORDER OF THE LD. CIT (A) AND CONFIRMED THE ORDER OF THE LD. AO WHO HAD HELD T HAT THE CIVIL CONSTRUCTION RELATING TO POLLUTION EQUIPMENT CANNOT BE TREATED AS PLANT & MACHINERY WHICH IS ELIGIBLE FOR DEPRECIATION AT 100%. 2 3. BEFORE US THE LD. AR SUBMITTED THAT THE CIVIL CONSTRUCTION IS NOT A NORMAL CIVIL STRUCTURE TO HOUSE THE POLLUTION EQUIPMENT, BUT IT IS AN INTEGRAL PAR T OF THE POLLUTION EQUIPMENT. THE LD. AR ALSO SUBMITTED A PAPER BOOK CONTAINING 1 TO 15 PAGES WHEREIN PHOTOGRAPHS OF CIVIL STRUCTURE AND EQUIPMENT WERE ENCLOSED. THE LD. AR FURTHER PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED IN ORDER TO RECTIFY THE APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL. THE LD. DR ON THE OTHER HAND RELIED ON THE ORDER OF THE TRIBUNAL AND PRAYED FOR CONFIRMING THE SAME. 4. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING TH E PHOTOGRAPHS SUBMITTED BY THE LD. AR, WE ARE OF THE VIEW THAT THE MATTER HAS TO BE LOOKED INTO AS THE SAME WAS NOT AVAILABLE BEFORE US AT THE TIME OF HEARING THE APPEAL. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL AN D REMIT THE MATTER TO THE FILE OF THE LD. AO FOR DE NOVO CONSIDERATION. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 20 TH SEPTEMBER, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH SEPTEMBER, 2021. 3 OKK COPY TO: - 1) (I) M/S. PENNA CEMENT INDUSTRIES LIMITED, PLOT NO. 705, LAKSHMIVAS, ROAD NO.3, BANJARA HILLS, HYDERABAD 500 034. 2) THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 16(2), 2 ND FLOOR, B - BLOCK, IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD. 3) THE COMMISSIONER OF INCOME TAX (APPEALS) - 4. HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE