M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

depreciation has already been\nadjudicated in the assessee's own case by the coordinate bench of the\nTribunal, respectfully following the observations of the coordinate bench of\nthe Tribunal and for the identical reasons, the order of the Id. CIT(A) stands\nupheld and the issue is held in favour of the assessee and against the\nrevenue.\n5.\nNext issue

ABILITY SERVICES PRIVATE LIMITED,SAKCHI vs. ACIT, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.20/Ran/2024 Assessment Year: 2014-15 Ability Services Pvt. Ltd…….....................…...........................……….……Appellant 232 Kumhar Para, New Baradwari Sakchi, Jharkhand-831001. [Pan: Aacce1395H] Vs. Acit, Circle-1, Jamshedpur.....…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 02, 2025 Date Of Pronouncing The Order : July 09, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 18.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Contract & Transportation & Filed Its Return Of Income For The Assessment Year 2014-15 By Declaring Total Income Of Rs.81,52,900/-. The Case Of The Assessee Was Selected For Scrutiny & Assessment Was Framed On A Total Assessed Income Of Rs.84,49,220/-. Subsequnetly, Proceedings U/S 148 Were Initiated Vide Notice Dated 30.03.2021 & Assessment Was Completed On 20.03.2022 Wherein The Assessing Officer Made Addition Of Excess Depreciation Of Rs.36,64,657/- & Payment Of Epf/Esi Beyond The Due Date But Prior To Filing Of Return Of Rs.5,31,940/-

depreciation of Rs.36,64,657/- and payment of EPF/ESI beyond the due date but prior to filing of return of Rs.5,31,940/- I.T.A. No.20/Ran/2024 Ability Services Pvt. Ltd 4. Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A) against the reassessment order, where the ld. CIT(A) dismissed the appeal of the assessee

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

64,95,453\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\n65,48,51,116\nPrior Period Expenses as per Note

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

depreciation has already been\nadjudicated in the assessee's own case by the coordinate bench of the\nTribunal, respectfully following the observations of the coordinate bench of\nthe Tribunal and for the identical reasons, the order of the Id. CIT(A) stands\nupheld and the issue is held in favour of the assessee and against the\nrevenue.\n5. Next issue

CCL,RANCHI vs. ACIT CIR-1, RANCHI

64,95,453\n74,74,00,000\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\nPrior Period Expenses as per Note 32 of\nAnnual Report\n65,48,51,116\nPrior

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

64,95,453\nAY 2018-19\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\n10\nDisallowance of Prior Period Expenses\n5,10,00,000\n11\nPrior Period Expenses as per Note

DCIT CIR-1, RANCHI vs. CCL, RANCHI

64,95,453\n74,74,00,000\n21,99,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report

DCIT CIRCLE-1 , RANCHI vs. CCL LTD , RANCHI

64,95,453\n74,74,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n92,10,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s 14A\n10\nDisallowance of Prior Period Expenses\n5,10,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

64,95,453\nAY 2019-20\nAY 2020-21\nBy Assessee\n74,74,00,000\nLease Rent/ Depreciation Forest Land\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

64,95,453\nAY 2018-19\n119/RAN/2024\nBy Assessee\n74,74,00,000\nAY 2019-20\n120/RAN/2024\nBy Assessee\nAY 2020-21\n74/RAN/2024\nBy Assessee\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses

CCL,RANCHI vs. DCIT CIR-1, RANCHI

64,95,453\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nBy Assessee\n74,74,00,000\n92,10,000\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, RANCHI

64,95,453\n74,74,00,000\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344 82,28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

64,95,453\nBy Assessee\n74,74,00,000\nBy Assessee\n21,99,00,000\n92,10,000\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

64,95,453\n74,74,00,000\n92,10,000\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

CCL,RANCHI vs. DCIT CIR01 , RANCHI

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5.\nWe have considered the submissions of the both the sides.\nAdmittedly

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these

CCL,RANCHI vs. ADDITIONAL CIT RG-1 , RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT, CIRCLE-1, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these