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TMI Blog2017 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be granted to the assessee while deciding this ground. - I.T.A. No. 2728/Mum/2013, I.T.A. No. 2008/Mum/2011 - - - Dated:- 20-2-2017 - Shri Amit Shukla Judicial Member And Shri Ashwani Taneja, Accountant Member Appellant by : Shri Arvind Sonde (AR) Respondent by : Shri M.C. Omi Ningshen (DR) ORDER Per Ashwani Taneja, AM These appeals pertain to the same assessee for two different years involving identical issues, therefore, these were heard together and being disposed by this common order. First we shall take up appeal in ITA Number 2728/Mum/2013 filed by the assessee against the order of Commissioner of Income Tax (Appeals)-13, Mumbai (hereinafter called as Ld. CIT (A) in short) dated 21.12.2012 passed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee in its order for AY 2001 to 2003-04 vide order dated 30.07.2009. 2.1. We have gone through the order passed by the lower authorities. It is noted that in AY 2003-04, Hon ble ITAT had set aside this issue to the file of the AO for deciding it afresh as per decisions of ITAT Special Bench, Delhi in the case of Amway India Enterprises. In pursuance of ITAT directions, the AO passed afresh assessment order for AY 2003- 04, wherein the software expenses incurred by the assessee have been treated ad capital in nature. 2.2. In the year before us, Ld. CIT (A) analysed the nature of expenses and held that nature of expenses was identical as was in AY 2003-04 and therefore following the decision of Amway India Enterprises, supra, Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R PAN CARD APPLICATION TDS 5.13% 21/12/2004 STARCOM SOFTWARE P LTD 90,000 SPEED E STRESS TESTING PROJECT AND FOR DEV OF SOFTWARE FOR PAN CARD APPLICATION TDS 5.13% 20/04/2004 PC TECHNOLOGY CENTRE 35,554 100% FULL DELIVERY FOR PROCUREMENT OF MICROSOFT PROJECT PRO 2003 WIN 32 ENGLISH (PO 377) 07/05/2004 STARCOM SOFTWARE P LTD 10,000 SPEED E STRESS TESTING PROJECT AND FOR DEV OF SOFTWARE FOR PAN CARD APPLICATION TDS 5.13% 04/06/2004 QUESTA SOFTWARE SYSTEM LTD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that in AY 2004-05, Ld. CIT (A) has granted depreciation @ 60% on these items. The order of Ld. CIT (A) has been accepted by the Revenue. Therefore, as a matter of consistency we direct the AO to grant the depreciation @ 60% in AY 2005-06. With these directions these grounds are allowed. 5. Ground No.3: In this ground, the assessee is aggrieved with disallowance made by the AO u/s 14A. During the course of hearing, it was stated that identical issue has been restored back to the file of the AO by the ITAT vide its order dated 23.07.2014 for AY 2009-10. We have gone through the order passed by the lower authority and order of the Tribunal for AY 02.09.2010 passed in the own case of assessee. It is noted that the Tribunal has restor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bom), is mandatory, forming, in fact, part of both, the law- per section 14A, which is a complete code in itself, as well as the delegated legislation in the form of rule 8D. We, accordingly, restore this matter back to the file of the A.O. to allow the assessee an opportunity to substantiate its claim qua the suo motu disallowance by it, deciding the matter afresh in accordance with law, observing the procedure as explained, and proceed in the matter following the express provision of section 14(A)(2) of the Act. We decide accordingly. 5.1. It was jointly stated that same decisions may be given in this year. Therefore, respectively following the order of the Tribunal, we restore this issue back to file of the AO with the same directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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