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TMI Blog2018 (9) TMI 2116X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be construed as if the robotix kits itself is a computer. This Tribunal is of the considered opinion that the computer is totally different which comprises processing data and not the machinery which undertakes works as per the instruction given through the computer. Therefore, computer is a different one and robotix kits are entirely different machineries. Hence, this Tribunal is of the considered opinion that the assessee is not eligible for depreciation @ 60% as claimed. Decided against assessee. Depreciation for three block of assets - AO found that the assessee has not submitted proper bills towards purchase of assets - HELD THAT:- This Tribunal is of the considered opinion that giving one more opportunity to the assessee to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... creating many models, etc. and these kits can be operated only with computers. Therefore, according to the Ld. counsel, they are grouped under the head computer and accessories, hence, the assessee is eligible for depreciation @ 60%. 4. We heard Shri B. Sagadevan, the Ld. Departmental Representative also. Admittedly, the assessee purchased robotix kits for the purpose of its business. Since computers are operating the robotix kits, the assessee claimed depreciation @ 60% which is eligible for computers. The question arises for consideration is whether robotix kits can be considered as computer merely because the same are operated through computer? It is common knowledge that nowadays the entire industry is automated and machineries are op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer found that the assessee has not submitted proper bills. Therefore, he disallowed Rs. 14,48,466/-. According to the Ld. counsel, the assessee is having proper bills and vouchers. According to the Ld. counsel, this ground was not agitated before the CIT(Appeals), therefore, the CIT(Appeals) had no occasion to consider the same. Since the ground was raised first time before this Tribunal, according to the Ld. counsel, the factual aspect has to be examined. Therefore, the matter may be remitted back to the file of the Assessing Officer for reconsideration. 7. On the contrary, Shri B. Sagadevan, the Ld. Departmental Representative, submitted that the disallowance of Rs. 14,48,466/- was not challenged before the Assessing Officer or before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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