TMI Blog2019 (7) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... r Singh, DR. For the Assessee : Mr. Subodh Ratnaparkhi, AR. ORDER PER N.K. PRADHAN, AM This is an appeal filed by the Revenue. The relevant assessment year is 2014-15. The appeal is directed against the order of the Commissioner of Income Tax-2, Thane [in short CIT(A) ] and arises out of the assessment completed u/s 143(3) of the Income Tax Act 1961, (the Act ). 2. The issue in the present appeal falls in a narrow compass. The same being whether crawler cranes/trailers are in the nature of plant machinery and thus eligible for depreciation @ 15% as per the Assessing Officer (AO) or these are motor vehicles entitled for depreciation @ 30% as per the assessee. 3. Briefly stated, the facts are that the AO disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in the state. The ld. AO unfortunately has assumed such payments to be in the nature of temporary entry tax. The transport vehicles in Gujarat are governed of Bombay Motor Vehicle Tax Act 1958 which extends to the whole state of Gujarat. The fees paid for temporary permits issued by Gujarat Motor Vehicle department permitted operation of the crawler cranes on public roads also for the given period of time. The assumption made by the ld.AO that such fees are some sort of entry tax is factually in-correct. The copes of RTO tax paid receipts for crawler cranes to operate in Gujarat are at pg nos. 12 to 18 of paper book. A certificate from Govt. Approved RTO consultant, M/s.Sama Auto Consultant explaining the nature of tax paid appears a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. This issue of cranes being entitled for depreciation as a motor lorry has been examined in several judicial proceedings including in the appellants own case for A.Y.1998-99. The decisions relied upon are (i) DCIT Vs. Samarath Lifters Pvt. Ltd., ITA No. 430/M/02, Hon. Members G Bench ITAT, Mumbai dated 20.12.2004 for A.Y.1998- 99. (ii) CIT Vs. Samarth Lifters Pvt. Ltd., ITA No. 127 of 2006 (Bombay High Court) dated 15.12.2008 Dismissal of appeal for A.Y.1998- 99. (iii) Shethia Erectors Materials Handlers Pvt. Ltd., ITA No. 7254/Mum/97, Hon. Members, A Bench, ITAT Mumbai dated 08.01.2001. (iv) DCIT Vs. Mitesh L. Shethia, ITA No. 2638/Mum/1999, Hon. Members SMC-IV Bench ITAT, Mumbai dated 14.02.2001 (The issue of crawler crane i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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