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TMI Blog2017 (12) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further disallowed 50% depreciation amounting to Rs.7,74,495/- on additions of Rs.15,48,990/- Hoarding structures (Bus Shelters) for less than 180 days in Paragraph 3 on page 2 of the order. He allowed the balance 50% of the claim for depreciation of Rs.18,77,500/- on Hoarding Structures that was disallowed in A.Y. 2008-09 in paragraph 3 on page 3 of the order. It is thus clear from the order of CIT(A) that the depreciation disallowed by the AO of Rs.57,73,114 was depreciation on hoardings and structures which were used for more than 180 days. Therefore there is no merit in ground No.2 raised by the revenue before us. - I.T.A No.1373/Kol/2015 - - - Dated:- 1-12-2017 - HON BLE SRI N.V. VASUDEVAN, JM AND SHRI M. BALAGANESH, AM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO hoardings therefore have life time for a considerable period and therefore cannot be regarded as purely temporary erection . 5. The AO therefore disallowed the depreciation claimed at 100% hoardings. According to the AO hoardings have to be regarded as plant and machinery on which allowable depreciation as per Rules was only 15%. The AO accordingly disallowed the difference between the depreciation claimed by the assessee and that allowed by the AO. 6. On appeal by the assessee, the CIT(A) allowed depreciation at 100% on hoardings. In doing so the CIT(A) followed the decisions rendered by the Tribunal in the case of another sister concern of the assessee M/s. Selvel Advertising Pvt. Ltd for A.Y.2005-06 in ITA No.820/Kol/2008 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation on Hoarding Structures (Bus Shelters) amounting to Rs. 57,73,114/- on additions for more than 180 days. In the Computation of Income, as shown in the Assessment Order for the AY. 2009-10 the Ld. Assessing Officer has disallowed Net depreciation of Rs.46, 70,109/- which figure has been arrived at as per details given below: Rupees i. Depreciation disallowed as per Para 3 on page 3 of the Assessment Order 57,73,114 ii Add 50% Depreciation disallowed as per Para 3 on page 2 of the Assessment Order 7,74,495 65,47,609 iii Less 50% (Rs.18,77,500) Depreciation d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has already taken a view in favour of the assessee in the past assessment referred to in the earlier part of this order. It cannot be argued by the ld. DR at this stage that in none of these decisions the question whether the hoardings were temporary or permanent structure was considered by the Tribunal. Going by the principle of consistency we are of the view that it would be just and proper to take a view different from the view which has already been taken in assessee s own case in the past. Even in the order of assessment the facts to substantiate a stand taken by the revenue have not been brought out. 13. Keeping in mind the precedents on the issue we are of the view that the order of CIT(A) does not call for any interference. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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