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TMI Blog2014 (4) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Kokani, DR ORDER PER HARI OM MARATHA, J.M. This appeal of the revenue for A.Y. 2009-10 is directed against the order of ld. CIT(A) dated 24.05.2012. This appeal was heard by hearing ld. D.R., as the assessee/respondent had filed its written submissions and had mad ea request to decide the appeal by considering the same. 2. The assessee is private limited company engage din the manufacturing of Process Control Instruments and allied products mainly used in cement, metal, chemical and power plants. In its ROI for A.Y. 2009-10, the assessee has disclosed total income of Rs. 2,13,37,980/-. During the year the assessee-company had installed one Suzlon 0.600 MW Wind Turbine Generator at village Fetwal, Jaisalmer in Rajastha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith for ready reference and for consideration at your end also Against first ground of the department i.e. deletion of disallowance of depreciation of Rs. 7,94,160/- claimed on evacuation equipments we have to submit that the Ld. CIT (Appeal), Udaipur has discussed the issue in detail at page no. 15 and 16 of his order and has appreciated the arguments, evidences, facts and circumstances of the case in their true perspective and has rightly considered the issue in favour of assessee and accordingly deleted the disallowance made by the A.O. on this account. There are neither new material evidences available on records nor any latest decisions on the issue pronounced which is against the holding by CIT (Appeals). Hence we request your goodsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the A.O. on this account. There are neither new material evidences available on records nor any latest decisions on the issue pronounced which is against the holding by CIT (Appeals). Hence we request your goodself to please dismiss the ground of appeal of the department in this respect in the interest of equity and justice. Considering the overall facts of the case and the position of law, the deletion made by the CIT (Appeal) against each additions are legal and as per facts and are in line to the ratio of judgments placed before him in the course of appeal proceedings. Hence we request your goodself to please dismiss the appeal in the interest of equity and justice. 5. As against the above, ld. D.R. could not being before us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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