TMI Blog2012 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... poor, Advocate REVENUE by : Shri Rohit Garg, Senior DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : This appeal filed by the assessee arises out of the order of CIT (Appeals)-V, New Delhi dated 13.05.2011 for the assessment year 2007-08. The grounds of appeal read as under :- 01. That the learned Commissioner of Income Tax (A)-V, New Delhi as grossly erred on facts and in law in confirming the action of A.O. that depreciation on computer peripherals a) Work Station, UPS and b) Server Rack is allowable @ 35% as applicable to Plant Machinery @ 1% as applicable to Furniture Fixture respectively instead of 60% as applicable to the computer. 02. That the appellant may please be permitted to amend or alter any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 1. Work Station : The work station is nothing but work area wherein computer an other related accessories can be placed. The aforesaid asset clearly does not fall within the meaning of computer and there is no need to get into the discussion whether the same forms integral part of the computer to consider the applicable rate of depreciation. In view of the above, I hold that depreciation and addition to asset in the nature of work station is not to be allowed at 60% and disallowance made by the Assessing Officer on account of above is upheld. 3. UPS : The Hon'ble ITAT Delhi bench in the case of Nestle India Ltd V/S DCIT (ITAT, Del) 111 TTJ 498 has held that UPS is not an integral part of computer and is only an alternate source ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic domain but whether the assessee s assets are of same description as provided in definition need verification. In view of these facts, he pleaded that the issue in respect of the depreciation on rack server and work station may be restored to the file of the CIT (A). As far as the rate of depreciation on the UPS is concerned, learned DR fairly conceded that this issue is covered against the revenue by the decision of Hon'ble Delhi High Court in the case of CIT vs. Orient Ceramics Inds. Ltd. 6. We have heard both the sides on the issue and also perused the records. As far as the rate of depreciation on UPS is concerned, it is covered by decision of Hon'ble jurisdictional High Court in favour of the assessee. The Hon'ble jurisdictiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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