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2019 (8) TMI 404

..... from other party who has provided bill of different party - HELD THAT:- CIT(A) has carefully considered the Inspection Report of Maharashtra Pollution Control Board dated 05.10.2007 who visited the factory of the assessee company at Aurangabad from time to time and their reports which are related to inspection of Effluent Treatment Plant which confirms the operation of ETP(Plant), and other observation made about ETP plant. This confirms the repairs carried out by the assessee in its ETP plant. It is also not out of place, to mention here that on 21.05.2007 when the plant was inspected by the officials of the Maharashtra Pollution Control Board they found leakages in pipe lines carrying effluent from ETP to disposal site. They have specific .....

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..... ed 05.4.2016 of the Ld. CIT(A)-4, New Delhi relevant to assessment year 2008-09. 2. The grounds raised in the appeal read as under:- i) On the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition made of ₹ 81,67,860/- on account of bogus claim of depreciation. ii) The appellant craves leave for reserving the right to amend, modify, add or forego any ground(s) of appeal at any time or during the hearing of appeal. 3. The brief facts of the case are that assessee e-filed a digitally signed return of income on 26.9.2008 returning income of ₹ 81,29,459/-. The return of the assessee was processed under the provisions of section 143(1) of the Income Tax Act, 1961 (in short Act ) on 06.8.2009 wherein, .....

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..... viroquips Private Limited. However, assessee could not confirm as to from where the said Shri Narender Mahindra had procured the material i.e. from M/s Praneet Enviroquips Private Limited or from somewhere else. Assessee also explained to the AO that it had no direct dealing with M/s Praneet Enviroquips Private Limited, and as such assessee was not in a position to comment on the invoice supplied by said Shri Narender Mahindra. However, the AO did not accept the submissions made before him. According to the AO as the assessee failed to submit any evidences in the form of any payment having been made to the vendor towards this purchase and he disallowed the claim of depreciation of the assessee on ETP System of ₹ 81,67,860/- vide his a .....

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..... viroquips Private Limited or from somewhere else. He further submitted that Assessee also explained to the AO that it had no direct dealing with M/s Praneet Enviroquips Private Limited, and as such assessee was not in a position to comment on the invoice supplied by the said Shri Narender Mahindra. However, the AO did not accept the submissions made before him and therefore, AO has observed that as the assessee failed to submit any evidences in the form of any payment having been made to the vendor towards this purchase and rightly disallowed the claim of depreciation of the assessee on ETP System of ₹ 81,67,860/-, which does not need any interference on our part. Therefore, he requested that the appeal filed by the Revenue may be all .....

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..... various evidences which were not considered by the AO during the course of assessment proceedings. The evidences have also been examined by the Ld. CIT(A). On being confronted by the Assessee confirmed to the AO that the said equipment was purchased from one Shri Narender Mahindra of Delhi, and the goods were received on 22.8.2007 in Aurangabad. We further note from the assessment order that assessee stated that it was concerned with the material received alongwith the bill of M/s Praneet Enviroquips Private Limited. Assessee stated that since the bill was of M/s Praneet Enviroquips Private Limited and was supplied by Mr. Narender Mahindra, and the material was received in good condition, the assessee has no reason to doubt the veracity of .....

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..... Praneet Enviroquips Private Limited. It is seen from the details placed on record that all payment were made to M/s Mahindra Engineering Corporation through banking channel except an amount of ₹ 5,565/- in cash. Assessee has also placed a copy of the death certificate of Mr. Narender Mahindra who expired on 07.10.2009 before the Ld. CIT(A). Thus, payment made to M/s. Mahindra Engineering Corporation for purchase of the equipments cannot be brushed aside. This fact is not denied that assessee's company was engaged in the business of soft drink bottling and was using the Effluent Treatment Plant, for treatment of effluent generated during the bottling work of M/s. Coca Cola India Private Limited. It was noted that bottling plant of .....

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..... ecifically mentioned in their report that all resulted pipes are required to be changed and to meet the other adverse observations mentioned and assessee company was directed to remove the same with in a period of 30 days. This all confirmed that assessee was to get repaired its Effluent Treatment Plant as per directions of the Maharashtra Pollution Control Board. Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection carried out after repair of the ETP plant by the officials of the Maharashtra Pollution Control Board, carriage of the various parts of the plant through transporters from Delhi to Aurangabad, payments made by the assessee through banking Channel to M/s .....

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