TMI Blog2011 (4) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. In the result, the appeal filed by the Revenue is dismissed. - ITA No.474/Del/2009 - - - Dated:- 20-4-2011 - SHRI C.L.SETHI, JM AND SHRI K.D.RANJAN, AM For the Appellant : Mrs.Shyama S.Bansia, CIT-DR For the Respondent : Shri K.V.S.R.Krishna, CA. ORDER PER C.L.SETHI, JM : The Revenue is in appeal against the order dated 17.11.2008 of learned CIT(A) pertaining to the AY 2004-05. 2. The present appeal filed by the Revenue initially stood dismissed for want of COD approval vide order dated 17.6.2009 of the Tribunal. Thereafter, the Revenue made an application u/s 254(2) of the Act with a request to recall the aforesaid Tribunal s order dated 17.6.2009 and to proceed with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 17.6.2009 to the extent of approval granted by the COD, the present appeal was restored to its file to that extent and then the matter came up for hearing on 20.4.2011. 4. Both the parties were heard. 5. In the present appeal, we are only concerned with the ground regarding assessee s claim of depreciation on LAN, WAN, ATM etc. at 60% as against 25% allowed by the AO. The other grounds of appeal raised by the Revenue in this appeal are not maintainable for want of COD approval, and they have also not been restored back for fresh disposal while recalling the Tribunal s earlier order dated 17.6.2009. 6. In the course of hearing of this appeal, the learned counsel for the assessee relied upon several decisions including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gral part of the computer, they are classified as a computer. 7. Automated Teller Machine or Automatic Teller Machine (ATM) is the computerized telecommunication device that allows bank s customers to access the bank at places other than the normal bank without having to take the trouble to go to the bank in person and collect the cash as is done under the conventional method of withdrawing money from the bank. The ATM machines are computerized machines which not only allow the customers to withdraw money but they can check the account balance, pay bills, purchase goods and services, and therefore, unless it is computerized and linked with the main server, it is not possible to operate the ATM. 8. The LAN equipment is called Local Are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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