TaxTMI 
TaxTMI 
TaxTMI 
2018 (5) TMI 758
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....IT(A)") for assessment years 2007-2008 and 2009-10 respectively, the appellate proceedings had arisen before learned CIT(A) from the separate orders both dated 24.03.2015 passed by learned Assessing Officer (hereinafter called "the AO") u/s 153A r.w.s 143(3) of the Income-tax Act, 1961 (hereinafter called "the Act"). First we shall take up appeal of the Revenue in ITA no. 6824/Mum/2016 for assessment year 2007-08. The grounds of appeal raised by the Revenue in the memo of appeal filed with the Income-Tax Appellate Tribunal, Mumbai reads as under:- "On the facts and in the circumstances of the case and in law, the Ld. CIT(A), erred in allowing depreciation in respect of foundation/civil work at the rates applicable to the windmills." 3.....
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....ointed out by the assessee that the issue relating to the claim of depreciation for civil construction work including foundation has been decided by C1T(A) and Hon'ble ITAT in favour of the assessee in case of a group company, M/s. Enercon Wind Farm (Jaisalmer) P. Ltd., wherein it was held that the depreciation on the civil construction is allowable at the same rate as is allowed for the wind mill. It is further pointed out by the assessee that these facts have been brought to the notice of the AO but the AO allowed the depreciation at lower rate only because the department preferred an appeal before the Bombay High Court against the Hon'ble ITAT order, which is not yet disposed of. I have considered the arguments of the assessee and have g....
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....f group Company in „Enercon Windfarms (Jaisalmer) Private Ltd' in ITA no. 2666/Mum/2009 for AY 2004- 05 is in the assessee favour, vide orders dated 04.06.2010. The said orders are placed in the file. The learned DR fairly conceded that issue is decided by tribunal in assessee's favour and Hon'ble Bombay High Court is seized of the matter. 6. We have observed that the order dated 21.12.2011 of the tribunal in ITA no. 6392/Mum/2010 for AY 2007-08 is in favour of „Enercon Wind Farms (Rajasthan) Private Ltd'. The assessee is contending that name of the said company „Enercon Wind Farms (Rajasthan) Private Limited' stood changed to „Wind World Wind Farms (Rajasthan) Private Limited' w.e.f. 01- 03-2013. The assessee was d....
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....inst the order dated 30.06.2010 of the Commissioner of Income Tax (A)- 16, Mumbai relating to Assessment Years 2006-07 & 2007-08 respectively. ITA No. 6392/Mum/2010 filed by the Revenue is directed against the order dated 30.06.2010 of the Commissioner of Income Tax (A)-16, Mumbai relating to A.Y. 2007-08. Since identical issues are involved in all these appeals, therefore, these appeals were heard together and are being disposed of by this common order for the sake of convenience. ITA No. 6402/Mum/2010 (A.Y. 2004-05). 2. The only effective ground raised by the Revenue in this appeal reads as under:- "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowances made by the Assessin....
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....which these wind mills are installed. The appellant has also claimed depreciation on the expenditure incurred for pre-installation charges, loan processing charges and the foundation works. In this regard, similar addition was made by the Assessing Office in the case of appellant's sister concern viz. M/s Enercon Wind Farms (Jaisalmer) Pvt. Ltd. For A.Y. 2004-05 and the said addition was confirmed by my predecessor. On further appeal, the Hon'ble I.T.A.T. vide its order ITA No. 2666/Mum/2009 dated 4th June 2010 has inter alia held as under:- "In view of our finding above and after considering the case laws cited above, we are of the opinion that the basement constructed by the assessee to install and withhold the heavy windmill is part a....
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....indmill and allow depreciation on @ 80%. Thus the ground of appeal is allowed." Aggrieved with such order of the ld. CIT(A), the Revenue is in appeal before us. 2.2 After hearing both the sides, we do not find any infirmity in the order of the ld. CIT(A) who allowed the claim of the assessee by following the decision of the Tribunal in the case of sister concern of the assessee. The ld. D.R. could not place any material so as to take a contrary view other than the view taken by the Tribunal. We, therefore, do not find any infirmity in the order of the ld. CIT(A) and accordingly uphold the same. The ground raised by the Revenue is accordingly dismissed. 3. In the result, Revenue's appeal in ITA No. 6402/Mum/2010 for A.Y. 2004- 05 is....