2015 (12) TMI 1549

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.... O R D E R PER BHAVNESH SAINI,JM Briefly the facts of the case are that the departmental appeal was filed before Tribunal in ITA 188/2014 in which the department has raised two issues i.e. rejection of the books of account and application of the net profit rate reduced by ld. CIT(Appeals) and allowing depreciation separately claimed by the assessee. The Tribunal partly allowed departmental....

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....reciation is also allowable in the light of decision in the case of M/s Harbhajan Singh & Co., decided by ITAT Chandigarh Bench in ITA 183/CHD/2013. We find that the earlier Bench of the Tribunal has not decided the second issue in the earlier order dated 15.07.2014 allowing the departmental appeal partly. 4. We have heard ld. Representatives of both the parties. The ld. DR relied upon decision....

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....ng a small issue, we propose to decide the same in the present Miscellaneous Application itself. 6. The revenue on the second issue in the departmental appeal has contended that ld. CIT(Appeals) has erred in allowing depreciation clamed by following the case of M/s Harbhajan Singh & Co., Sangrur. It is also stated in the ground of appeal that decision in this case has not been accepted by the d....

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....eciation separately to the assessee even if net profit rate has been applied in the matter. This issue in departmental appeal is, therefore, decided against the revenue. Second ground/issue in departmental appeal is dismissed. 7. The above order in para 6 shall form part of the earlier order of the Tribunal dated 15.07.2014 through which the departmental appeal has been partly allowed. The r....