2023 (1) TMI 1291

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....umstances of the case and in law, the order passed by the Ld. Commissioner of Income Tax - Appeals II ["CIT(A)"] is bad in law having been passed in violation of the principles of natural justice without affording adequate opportunity of being heard to the appellant. 2. Without prejudice, the Ld. CIT (A) has erred on facts and in law by upholding the reduction in depreciation allowance by Rs. 32,208/-." 3. At the outset, ld. Counsel for the assessee submitted that he is not pressing for ground no.1, hence ground no.1 is dismissed as not pressed. 4. The sole issue in the appeal is that the ld. CIT (A) has erred by upholding the reduction in depreciation allowance by Rs. 32,208/-. 5. In this case, AO treated the Cisco Phone ....

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....he decision of ITAT, Bangalore Bench as well as ITAT, Delhi Bench as above. On assessee's appeal, ld. CIT (A) upheld the disallowance. 7. Against this order, assessee is in appeal before us. We have heard both the parties and perused the records. 8. Ld. Counsel for the assessee contended that the identical issue was considered by the ITAT in the case of M/s. Cisco Systems Capital (India) Pvt. Ltd. vs. Addl.CIT in IT (TP)A.No. 1558/Bang/2012 for AY 2008-09 order dated 19.09.2014. ITAT on this subject has expounded as under :- "8.3 In the case before us also, all the components of the equipment are necessary for fulfillment of the objective of the audio-visual conferencing and video streaming. Some of the components may exist i....