2011 (2) TMI 1575

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....sp; ORDER   Bhavnesh Saini:  This appeal by the assessee is directed against the order of the learned CIT(A)-VII, Ahmedabad dated 15th April, 2008 for assessment year 2005-06, on the following grounds:     "1. On the facts and in the circumstances of the case, the CIT(A) has erred in allowing depreciation @ 25% only on VSAT equipments instead of the appel....

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....relied upon the statement of fact and addition may be deleted. The learned CIT(A) however, noted that his predecessor in the case of the same assessee for assessment year 2003-04 vide order dated 10-08-2006 held that VSAT equipments are not computer but communication equipments for which depreciation rate applicable to the machinery should be applied. The learned CIT(A) also noted that the facts o....

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....ubmission and the material available on record. The question before the ITAT Special Bench, Mumbai in the case of Datacraft India Ltd. (supra) was "whether routers and switches can be classified as computer entitled to depreciation at 60 per cent or have to be classified as general plant and machine entitled to depreciation only at 25 per cent." The Special Bench in view of the decision made in th....

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....he AO further noted that the assessee also agreed upon by the order of the learned CIT(A) in its own case for assessment year 2003-04 and accordingly claim of the assessee was disallowed. It would, therefore, prove that facts of the case are similar as were considered in the preceding assessment year 2003-04. The similar finding of facts have reached finality in assessment year 2003-04 because the....