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2021 (3) TMI 651 - AT - Income TaxExcess claim of depreciation on boilers - CIT(A) allowed the claim - whether the assessee has installed energy saving device being a specialized boiler and furnace on which it can claim depreciation at the rate of 80%? - HELD THAT:- A perusal of the certificate would indicate that it is dated 24.1.2017 issued after the assessment order. This chartered engineer has no where specified that such BFBC boiler was installed under his supervision or he has inspected the boiler. He simply stated that this concern has installed a boiler but no mention on what basis he observed so; had he ever visited the premises of the assessee ? Therefore, it was necessary for the AO to examine such type of person, but he was not produced before the AO even in the remand proceedings. Other evidences submitted by the assessee are copies of invoices vide which parts of the boilers have been purchased. AO has issued notice under section 133(6) of the Income Tax Act and directed this person to furnish information, but these were not responded. Similarly in other bills, there are supplies of parts viz. air ducting, supporting structure, bed coil etc. All these items have been purchased on different dates, namely, first invoice on page no.41 is dated 17.8.2004, but another invoice on page no.47 is dated 23.2.2005. It is not discernible actually how these components have been used, and when they were installed. These are details, which have been furnished in a very casual manner, and have been accepted by the ld.CIT(A) without any proper verification. Therefore, we are of the view that in spite of second round of litigation, the assessee could not produce complete details in support of its claim. The finding of the ld.CIT(A) is not based on correct appreciation of the material facts, rather the ld.CIT(A) has misconstrued partial and incomplete documents available on the record. We do not have any hesitation in setting aside this finding. On analysis of the record, we are of the firm view that assessee failed to prove the installation of high efficiency boiler on which depreciation at the rate of 80% could be claimed. - Decided against assessee.
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