Deputy Commissioner of Income-tax, Circle - , Mumbai V. M/s. Pragati Aroma Oil Distellers P. Ltd., Mumbai

MA 55/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3697 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 23-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Assessee Lawyers: N O N E
• Keywords: Depreciation; Additional depreciation
• Section: 32(1)(iia)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / MA NO S.52 TO 55 /PUN/20 17 (ARISING OUT OF ITA NO S.2586 TO 2589 /PUN/201 2 ) / ASSESSMENT YEAR S : 20 07 - 08 TO 2010 - 11 DY. COMMISSIONER OF INCOME TAX, RANGE 4(3)1, MUMBAI ....... / APPELLANT / V/S. M/S. PRAGATI AROMA OIL DISTELLERS PVT. LTD., (FORMERLY KNOWN AS M/S. HINDUSTAN ESSENTIAL OIL), 206, ANAND BHAVAN 17, BABUGENU ROAD, PRINCESS STREET, MARINE LINES, MUMBAI - 400002 PAN : AAACP2213P / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN / DATE OF H EARING : 04 - 06 - 2021 / DATE OF PRONOUNCEMENT : 04 - 0 6 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : TH ESE FOUR MISCELLANEOUS APPLICATION S FILED BY THE REVENUE AGAINST THE ORDER DATED 25 - 08 - 2014 PASSED BY THIS TRIBUNAL IN ITA NOS. 2586 TO 2589/PN/2012 FOR A.YS. 2007 - 08 TO 2010 - 11. 2 MA NOS.52 TO 55/PUN/2017, A.YS. 2007 - 08 TO 2010 - 11 2. WE FIND THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. TH E ASSESSE E CALLED ABSENT AND SET EX - PARTE. THEREFORE, WE PROCEED TO DISPOSE OF THE CASE BY HEARING THE LD. DR AND EXAMINING THE MATERIAL AVAILABLE ON RECORD. 3. WE NOTE THAT THE ABOVE SAID FOUR APPEALS WERE FILED BY THE REVENUE CHALLENGING THE ACTION OF CIT(A) I N HOLDING THE ASSESSEE IS ENTITLED TO CLAIM DEPRECIATION @ 80% ON ELECTRICAL WIRING AS THE SAME IS INTEGRAL PART OF WINDMILL, IN CONTRAVENTION OF DEPRECIATION ALLOWABLE ON ELECTRICAL FITTINGS @ 10% AS PER INCOME TAX RULES, 1962 AND ALSO IN UPHOLDING THE CO NTENTION THAT POWER GENERATION FROM WINDMILL IS MANUFACTURING AND ELIGIBLE FOR ADDITIONAL DEPRECIATION U/S. 32(1)(IIA) OF THE ACT. 4. WE NOTE THAT IN PARA 8 OF THE ORDER DATED 25 - 08 - 2014 PASSED BY THIS TRIBUNAL THAT THE DEPARTMENT DID NOT SERVE THE NOTI CE ON THE ASSESSEE AND THEREFORE, THIS TRIBUNAL PROCEEDED TO DISMISS THE GROUNDS OF APPEAL RAISED BY THE REVENUE FOR NOT SERVING NOTICE ON RESPONDENT ASSESSEE, BUT, HOWEVER, WE FIND THIS TRIBUNAL HAS GIVEN LIBERTY TO FILE AN APPLICATION TO RECALL THE SAID ORDER TO DECIDE ON MERITS. 5. THE LD. DR, SHRI MAHADEVAN A.M. KRISHNAN SUBMITS THAT THE APPELLANT REVENUE IS IN A POSITION TO SERVE NOTICE ON THE ASSESSEE IF THIS TRIBUNAL RECALLS THE ABOVE ORDER. THEREFORE, TAKING INTO CONSIDERATION THE FINDINGS OF TH IS TRIBUNAL AND ALSO THAT THE SUBMISSIONS OF LD. DR IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RECALL THE ORDER DATED 25 - 08 - 2014 PASSED IN ITA NOS. 2586 TO 2589/PN/2012 FOR A.YS. 2007 - 08 TO 2010 - 11. ACCORDINGLY, IT IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX UP THE APPEAL IN 3 MA NOS.52 TO 55/PUN/2017, A.YS. 2007 - 08 TO 2010 - 11 REGULAR COURSE. THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE ALLOWED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH JUNE, 2021 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 04 TH JUNE, 2021 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1, PUNE 4. THE CIT (CENTRAL), PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE