TMI Blog2011 (12) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order dated 30.06.2010 of the Commissioner of Income Tax (A)- 16, Mumbai relating to Assessment Years 2006-07 2007-08 respectively. ITA No. 6392/Mum/2010 filed by the Revenue is directed against the order dated 30.06.2010 of the Commissioner of Income Tax (A)-16, Mumbai relating to A.Y. 2007-08. Since identical issues are involved in all these appeals, therefore, these appeals were heard together and are being disposed of by this common order for the sake of convenience. ITA No. 6402/Mum/2010 (A.Y. 2004-05). 2. The only effective ground raised by the Revenue in this appeal reads as under:- On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowances made by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on which these wind mills are installed. The appellant has also claimed depreciation on the expenditure incurred for preinstallation charges, loan processing charges and the foundation works. In this regard, similar addition was made by the Assessing Office in the case of appellant s sister concern viz. M/s Enercon Wind Farms (Iaisalmer) Pvt. Ltd. For A.Y. 2004-05 and the said addition was confirmed by my predecessor. On further appeal, the Hon ble I.T.A.T. vide its order ITA No. 2666/Mumn/2009 dated 4th June 2010 has inter alia held as under:- In view of our finding above and after considering the case laws cited above, we are of the opinion that the basement constructed by the assessee to install and withhold the heavy windmill i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cel of windmill and allow depreciation on @ 80%. Thus the ground of appeal is allowed. Aggrieved with such order of the ld. CIT(A), the Revenue is in appeal before us. 2.2 After hearing both the sides, we do not find any infirmity in the order of the ld. CIT(A) who allowed the claim of the assessee by following the decision of the Tribunal in the case of sister concern of the assessee. The ld. D.R. could not place any material so as to take a contrary view other than the view taken by the Tribunal. We, therefore, do not find any infirmity in the order of the ld. CIT(A) and accordingly uphold the same. The ground raised by the Revenue is accordingly dismissed. 3. In the result, Revenue s appeal in ITA No. 6402/Mum/2010 for A.Y. 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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