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TMI Blog2016 (3) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... p of a new machinery or plant, which was acquired and installed up to 31-3-2002 should have any operational connectivity to the article or thing that was already being manufactured by the assessee. Therefore, the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds etc. is totally not germane to the specific provision contained in section 32(1)(iia) of the Act. See The DCIT vs. M/s. Diamines and Chemicals Ltd [2013 (5) TMI 933 - ITAT AHMEDABAD] - Decided against revenue. - ITA Nos. 2199 & 2200/Ahd 2012 & C.O. No.233/Ahd/2012 (in ITA No.2199/Ahd/2012) - - - Dated:- 2-3-2016 - Shri Rajpal Yadav, Judicial Member Shri Manish Borad, Accountant Member Revenue Mr. James ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. counsel for the assessee. 5. We have heard the rival submissions and gone through the facts and circumstances of the case and perused the material available on record. We find that the Tribunal on identical facts in case of The DCIT vs. M/s. Diamines and Chemicals Ltd.(supra) had dismissed the appeal of Revenue, wherein Revenue has raised following effective ground: 1. On the facts and in the circumstances of the case and in law, the ld.CIT (Appeals) erred in deleting addition of ₹ 1,17,98,030/- on account of disallowance of additional depreciation on wind electric generator without appreciating that the wind electric generator does not result into manufacture or production or article or thing, but it is used to generate e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favour of assessee by holding as under: 5. In the case on hand, the assessee is stated to have set up two wind mills in addition to the already existing four wind mills and thereby increased its power generation capacity by above 50%. It is true that the assessee is a company engaged in the business of manufacture of oil seeds, moulded rubber parts, reed value assemblies apart from generation of power. After the installation of the additional wind mills, both prior to as well as after the installation of the additional wind mills, the assessee was using wind energy for generating power for its capitative consumption apart from selling the surplus power generated to the Tamil Nadu Electricity Board. As far as application of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or plant should have been acquired and installed after 31-3-2002 by an assessee, who was already engaged in the business of manufacture or production of any article or thing. The said provision does not state that the setting up of a new machinery or plant, which was acquired and installed up to 31-3-2002 should have any operational connectivity to the article or thing that was already being manufactured by the assessee. Therefore, the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds etc. is totally not germane to the specific provision contained in section 32(1)(iia) of the Act. We find that the issue before us in the present appeal is directly covered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal to the Tribunal against the order of the CIT(A) where the tax effect by virtue of the relief given by the CIT(A) is less than ₹ 10 lakhs. The instructions have been made applicable with retrospective effect, meaning thereby, these instructions are applicable on pending appeals also. The tax effect on deletion of this total addition would be less than ₹ 10 lakhs. The present appeal deserves to be dismissed being treated to be filed in violation of CBDT Instructions. The case does not fall within the ambit of exceptions provided in the instructions. It is further observed that since, while hearing the appeal, such factors were not considered, therefore, in case, on re-verification at the end of the AO, it comes to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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