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TMI Blog2016 (5) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed on road/ on road construction, while treating it as a building. 2. On the facts and circumstances of the case and in law the ld. CIT(A) has erred in allowing the claim of depreciation @ 60% on EDP equipments as claimed by the assessee as against the rate of 15% allowed by the AO.'' 2.2 At the outset of the hearing, the ld. AR of the assessee prayed that similar issues have been decided in favour of the assessee by the Coordinate Bench vide its order dated 28-08-2014 in assessee's own case vide Revenue's appeal bearing ITA No. 878/JP/2011 for the assessment year 2008-09. 2.3 The ld. DR relied on the order of the AO 2.4 We have heard the rival contentions and perused the materials available on record. It emerges from the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, therefore, the Assessing Officer's view may please be confirmed. 11. At the outset, the learned A.R. for the assessee has supported the order of the learned CIT(A) and argued that the Hon'ble ITAT in ITA No. 193/JP/2009 for A.Y. 2006-07 vide order dated 26/6/2009 at page No. 49 in paragraph Nos. 11.4,11.4.1, 11.4.2 and 11.4.3 allowed the depreciation @ 10% on expenditure incurred on road by considering the amendment made in item number building in depreciation schedule in favour of the assessee. Similar findings in ITA No. 385/JP/2010 for A.Y. 2007-08 in assessee's own case has been given on page No. 2 of the order dated 28/9/2010. Following the order of the Coordinate Bench in assessee's own case for A.Ys. 2006-07 and 2007-08 as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 2003-04 rendered vide its order dated 19th July, 2007 in ITA No. 4364/Del./2006 wherein it was held that the peripherals such as printers, scanners, NT server, etc. form integral part of the computer and the same, therefore, are eligible for depreciation at a higher rate as applicable to a computer. Respectfully following the said decision of the Tribunal in assessee's own case, we set aside the impugned order of the learned CIT(A) on this issue and direct the AO to allow the depreciation on the computer peripheral items at a higher rate of 60 per cent as claimed by the assessee company. Ground No. 1 of the assessee's appeal is accordingly allowed." 10.5. We thus by holding that the computer peripherals are eligible for the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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