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2021 (9) TMI 113 - ITAT PUNERectification of mistake - Depreciation on electric wiring - Revenue challenging the action of CIT(A) in 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 contention that power generation from windmill is manufacturing and eligible for additional depreciation u/s. 32(1)(iia) - HELD THAT:- This Tribunal order in M/S. PRAGATI AROMA OIL DISTELLERS P. LTD. [2014 (8) TMI 1216 - ITAT PUNE] held that the Department did not serve the notice 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. DR, 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 this Tribunal and also that the submissions of ld. DR in the interest of justice, we deem it proper to recall the order. Miscellaneous Applications filed by the Revenue are allowed.
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