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TMI Blog2019 (12) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... or depreciation @15% and not eligible for higher depreciation of 30%. 3. At the outset, ld.AR submitted before the Bench that the issue raised by the Revenue is covered in favour of the assessee by the decision of the Coordinate Bench of this Tribunal in assessee's own case in ITA No. 1781/MUM/2015, A.Y. 2011-12, dated 08/12/2017. Ld.AR further submitted that in subsequent i.e. A.Y. 2014-15, the Coordinate Bench also decided the issue in favour of the assessee by following the decision in A.Y. 2011-12. Therefore he prayed that in view of the two decisions of the Coordinate Bench in assessee's own case, the appeal of the Revenue may be dismissed. 4. Ld.DR, on the other hand, relied on the order of the AO and also grounds of appeal. 5. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cooling systems, starter, radiator, throttle with sufficient fuel tank capacity. Normally, the crawler crane has hydraulic system, boom hoisting system, load hoist system, swing system, enclosed or open cab with lower structure operating on a crawler belt. The crawler crane is capable of moving on its own accord on surface areas. A dozer is a continuous tracked tractor type vehicle used to move large quantities of sand, rubble etc. from one place to another. A dozer also has engine with regular power plant to help it move on its own accord one place to another. 8. As per our considered view registration is not mandatory for claiming depreciation. The term motor vehicle has not been defined under the Income Tax Act 1961. Accordingly, we ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.32 could not be denied for the reason that vehicle was not registered in the name of the assessee under the Motor Vehicle Act. Similar view is taken by the jurisdictional High Court in the case of CIT Vs. Dilip Singh Sardarsingh Bagga, 201 ITR 0995 (Bombay High Court)(1994). 11. Accordingly, reliance of the AO/Hon. CIT (A) of crawler cranes / dozers not holding permanent registration under the Motor Vehicles Act, 1988 is misplaced for declining higher claim of depreciation. 12. The crawler cranes / dozers were not permanently registered under the Motor Vehicles Act, 1988 due to the fact that these vehicles through capable are not piled on public roads. The vehicles are deployed in port / factory premises and therefore do not requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on @ 30%. In the said regards, we observe that it is not possible to include each and every type of vehicle in the depreciation schedule. Due to rapid industrialization, the various types of machines used in transport business are increasing day after day with each machine carrying out a particular type of activity in a more efficient manner. These machines do not find direct representation in the depreciation schedule. In such situation, the functional similarly with the nature of activity performed by the listed machine has to be done to determine under what category a particular machine would fall. 14. We also found that CBDT vide Instruction No. 617 dated 13.09.1973 has even included "forklift" in the category of motor vehicle entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 110 ITD 001 (Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014) (xi) Ansari Holding & Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad)(2015) (xiii)Chairman Rajasthan State Road Transport Corp. & Others-vs Santosh & Others, 7 SCC 94 (SC) (2013) 16. In view of the above discussion and considering judicial pronouncements as quoted above we do not find any merit in action of lower authorities for declining higher claim of depreciation at 30% on Crawler Cranes and Dozers. 17. In the result, appeal of the assessee is Allowed." We further note that the Coordinate Bench of this Tribunal in ITA No. 2186/MUM/2018, by order dated 31/07/2019 for the A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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