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TMI Blog2021 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... depreciation at 30% on Crawler Cranes and Dozers. Appeal of the Revenue is dismissed. - ITA No. 6719/Mum./2019 - - - Dated:- 10-6-2021 - C. N. Prasad, Member (J) And S. Rifaur Rahman, Member (A) For the Appellant : Sanjeev Kashyap For the Respondents : Subodh Ratnaparkhi ORDER S. Rifaur Rahman, Member (A) The present appeal is filed by the revenue against the order passed by the Commissioner of Income Tax (appeal) - 2, Thane, by raising following grounds of appeal:- 1. On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) has erred in deleting the addition made by the AO by not appreciating the fact that the crawler cranes/trailers are in the nature of Plant Machinery as held by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.12.2017. 3. In subsequent assessment years, Ld. CIT(A) respectfully followed the decision of the coordinate benches. From assessment year 2013-14 to 2015-16 the issue under consideration is settled in favour of the assessee by the respective decisions of the coordinate benches in ITA No. 5738/Mum/2018 dated 3.12.2019, ITA No. 2186/Mum/2018 dated 31.07.2019 and ITA No. 6233/Mum./2018 dated 4.12.2019 by dismiss-sing the appeals filed by the revenue. Since this issue is settled in favour of the assessee we do not see any reason to interfere with the findings of Ld. CIT(A). For the sake of clarity we are reproducing the findings of the coordinate bench in the assessment year 2015-16:- 5. After considering the rival submissions of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tle with sufficient fuel tank capacity. Normally, the crawler crane has hydraulic system, boom hoisting system, load hoist system, swing system, enclosed or open cab with lower structure operating on a crawler belt. The crawler crane is capable of moving on its own accord on surface areas. A dozer is a continuous tracked tractor type vehicle used to move large quantities of sand, rubble etc. from one place to another. A dozer also has engine with regular power plant to help it move on its own accord one place to another. 8. As per our considered view registration is not mandatory for claiming depreciation. The term motor vehicle has not been defined under the Income Tax Act 1961. Accordingly, we have to rely on the definition of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that vehicle was not registered in the name of the assessee under the Motor Vehicle Act. Similar view is taken by the jurisdictional High Court in the case of CIT Vs. Dilip Singh Sardarsingh Bagga, 201 ITR 0995 (Bombay High Court)(1994). 11. Accordingly, reliance of the AO/Hon. CIT (A) of crawler cranes/dozers not holding permanent registration under the Motor Vehicles Act, 1988 is misplaced for declining higher claim of depreciation. 12. The crawler cranes/dozers were not permanently registered under the Motor Vehicles Act, 1988 due to the fact that these vehicles through capable are not piled on public roads. The vehicles are deployed in port/factory premises and therefore do not require permanent registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards, we observe that it is not possible to include each and every type of vehicle in the depreciation schedule. Due to rapid industrialization, the various types of machines used in transport business are increasing day after day with each machine carrying out a particular type of activity in a more efficient manner. These machines do not find direct representation in the depreciation schedule. In such situation, the functional similarly with the nature of activity performed by the listed machine has to be done to determine under what category a particular machine would fall. 14. We also found that CBDT vide Instruction No. 617 dated 13.09.1973 has even included forklift in the category of motor vehicle entitled for higher depreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014) (xi) Ansari Holding Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad) (2015) (xiii) Chairman Rajasthan State Road Transport Corp. Others vs. Santosh Others, 7 SCC 94 (SC) (2013). 16. In view of the above discussion and considering judicial pronouncements as quoted above we do not find any merit in action of lower authorities for declining higher claim of depreciation at 30% on Crawler Cranes and Dozers. 17. In the result, appeal of the assessee is Allowed. We further note that the Coordinate Bench of this Tribunal in ITA No. 2186/MUM/2018, by order dated 31/07/2019 for the A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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