DCIT, CIR-11(1), KOLKATA, KOLKATA vs. M/S BENGAL BEVERAGES PVT. LTD., KOLKATA
In the result, the appeal filed by the Revenue, is dismissed
ITA 1218/KOL/2015[2010-2011]Status: DisposedITAT Kolkata06 Oct 2017AY 2010-2011
Bench: Shri A.T. Varkey, Jm & Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.1218/Kol/2015 (िनधा"रणवष" / Assessment Year : 2010-11 Dcit, Cir – 11(1), Kolkata Vs. M/S. Bengal Beverages Pvt. Ltd. P-7, Chowringhee Square, Kolkata – 700 069 6, Alipore Park Road, Alipore, Kolkata – 700 027 "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcb5984E (Revenue/Department) .. (Assessee) Assessee By : Shri S. K. Tulsiyan, Advocate Revenue/Department By : Shri R. P. Nag, Acit (Dr) सुनवाईक"तारीख /Date Of Hearing : 10/08/2017 घोषणाक"तारीख/Date Of Pronouncement: 06/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2010-11, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax(Appeals)-4, Kolkata, In Appeal No. 502/Cit(A)-4/Circle-11/Kol/14- 15, Dated 06.07.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 08.03.2013. 2. The Revenue Has Raised The Following Grounds Of Appeals: “That On The Facts & In The Circumstances Of The Case, Ld Cit(A) Has Erred In Deleting Disallowance Of Additional Depreciation Of Rs.90,56,200/- U/S 32(1) (Iia) Of The I.T.Act,1961, Relating To Visicooler Machine.”
For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri R. P. Nag, ACIT (DR)
Section 143(3)Section 32(1)
…ority it stands established that 'visicooler' in the assessee's case is a 'plant', which accelerates its trading activities & manufacturing process. The assessee also relied on the following judgments: ln CIT vs. Elecon Engineering Co, Ltd. reported in [1987] 166 ITR 66 (SC) it was held by the Hon'ble Supreme Court of lndia that "the word 'plant' in its ordinary meaning is a word import and it must be broadly construed having regard to the fact that articles such as books and surgical instruments were expressly covered within the definition of plant under Section 43(3) of the Act." M/s. Bengal Beverages Pvt. Ltd…
