Heidelberg Cement India Ltd., Gurgaon vs. DCIT, Gurgaon
In the result, the appeal filed by the assessee is partly allowed
ITA 2054/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2019AY 2011-12
Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Heidelberg Cement India Ltd., Vs Dcit, 9Th Floor, Tower-C, Circle-2, 3Rd Floor, Infinity Towers, Dlf Cyber City, Vanijya Nikunj, Gurgaon. Hsiidc Building, Udyog Vihar, Ph. V, Pan: Aabcm2359J Near Shankar Chowk, Nh-8, Gurgaon. (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue By : Ms Ashima Neb, Sr. Dr Date Of Hearing : 28.08.2019 Date Of Pronouncement : 31.10.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St February, 2016 Of The Cit(A)-1, Gurgaon, Relating To Assessment Year 2011-12. 2. Grounds Of Appeal No. 1 & 1.1 Raised By The Read As Under:- “1. The Ld. Cit(A) Has Erred On Facts & In Law, In Confirming The Disallowance Made By The Ld. Ao, Amounting To Inr 87,12,690/-, On Account Of Additional Depreciation Claimed By The Appellant On New Plant & Machinery In Accordance With The Provisions Of Section 32(I)(Iia) Of The Act. 1.1 The Ld. Cit(A) / Ld. Ao Erred On Facts & In Law, In Considering Only The Nomenclature Of The Assets To Hold The Disallowance, Without Appreciating The Detailed Nature & Use Of The Assets.”
For Appellant: Shri Deepak Chopra, Advocate &For Respondent: Ms Ashima Neb, Sr. DR
Section 32Section 32(1)(iia)
…ged the order of the CIT(A) in denying the claim of additional depreciation. He submitted that the genuineness of the items purchased are not in dispute. Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs. Saravana Spinning Mills, 293 ITR 201, he submitted that the Hon'ble Supreme Court in the said decision has held that the manufacturing process in the textile mill was not one continuous integrated process. That each machine including the ring frame was an independent and separate machine capable of independent and specific function and, therefore, the expenditure incurred for repl…
