PRAMOD LAKRA, JCIT(IN-SITU), CIRCLE-11(1), KOLKATA, KOLKATA vs. BENGAL BEVERAGES PRIVATE LIMITED, KOLKATA

ITA 1389/KOL/2026Status: DisposedITAT Kolkata23 September 2026AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal followed its own prior decision in the assessee's case for an earlier assessment year. It found no merit in the Revenue's appeal, which argued that visicoolers placed at third-party distributors were not eligible for additional depreciation.

What were the facts?

The Assessing Officer disallowed additional depreciation on visicoolers. The CIT(A) allowed the claim, following a previous ITAT decision for the assessee's own case. The Revenue appealed this decision.

What were the issues?

Whether additional depreciation under Section 32(1)(iia) is allowable on visicoolers installed at third-party retail distributor premises.

Which sections of the Income-tax Act were involved?

Section 32(1)(iia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri George Mathan & Shri Gopalan Gurusamy

Per Gopalan Gurusamy, AM: This is an appeal preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)- NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 09.11.2025 for the AY 2018-19. 2. At the outset, we note that the appeal of the revenue is barred by limitation by 75 days. At the time of hearing the Ld. DR explained the reason for delay in filing the appeal. The Ld. A.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for 2

The order continues below.

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