M/S. DINAMALAR,CHENNAI vs. ACIT, TIRUNELVELI

M/s. Dinamalar, the assessee, a firm, is engaged in the business of publishing Tamil daily called “Dinamalar”. The only issue in this appeal is that while making the assessment for AY 2010-11, the Assessing Officer (AO) restricted the claim of depreciation from 60% to 15% on certain computer peripherals/attachments. Aggrieved against that order, the assessee filed an appeal before CIT(A). The ld. CIT(A) dismissed the appeal following the decision of the Hon'ble Tribunal in dated 14.01.2016 in the assessee’s own case for AY 2011-12. Aggrieved against that order, the assessee filed this appeal.

The ld. Authorised Representative of assessee fairly submitted that the impugned issue is decided against it by this ITAT. He did not press the other grounds of appeal and to that extent he made due endorsement in the record.

We heard the rival submissions and gone through the relevant material on record. On similar issue, this tribunal has decided against the assessee in its case in dated 14.01.2016 for AY 2011-12. Since there is no variation in the facts and in law, therefore, following the above order, the assessee’s appeal is dismissed. Since, the Ld AR has not pressed the other grounds of appeal, they are treated as withdrawn and hence dismissed.

In the result, the appeal filed by the assessee is dismissed.