Income Tax Appellate Tribunal - Chennai
M/S. Dinamalar, Chennai vs Acit, Tirunelveli on 31 July, 2019
आयकर अपील य अ धकरण, 'बी' यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH: CHENNAI
ी जॉज माथन, या यक सद य एवं ी एस जयरामन, लेखा सद य के सम
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3121/Chny/2016
नधारण वष /Assessment Year: 2010-11
M/s. Dinamalar, Vs. Asst. Commissioner of Income
5D, Trivandrum Road, Tax,
Tirunelveli - 627 003. Circle-1,
Tirunelveli.
[PAN: AAAFD 6640H]
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri Arjun Raj, CA for Shri
Sridhar, Advocate
यथ क ओर से /Respondent by : Shri Abijit Rakshit, JCIT
सुनवाई क तार ख/Date of Hearing : 20.06.2019
घोषणा क तार ख /Date of Pronouncement : 31.07.2019
आदे श / O R D E R
PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER:
The Assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-3, Chennai, in ITA No.0124/2015-16 dated 12.09.2016 for the assessment year (AY) 2010-
11. ITA No.3121/Chny/2016 :- 2 -:
2. M/s. Dinamalar, the assessee, a firm, is engaged in the business of publishing Tamil daily called "Dinamalar". The only issue in this appeal is that while making the assessment for AY 2010-11, the Assessing Officer (AO) restricted the claim of depreciation from 60% to 15% on certain computer peripherals/attachments. Aggrieved against that order, the assessee filed an appeal before CIT(A). The ld. CIT(A) dismissed the appeal following the decision of the Hon'ble Tribunal in ITA No.2829/Mds/2013 dated 14.01.2016 in the assessee's own case for AY 2011-12. Aggrieved against that order, the assessee filed this appeal.
3. The ld. Authorised Representative of assessee fairly submitted that the impugned issue is decided against it by this ITAT. He did not press the other grounds of appeal and to that extent he made due endorsement in the record.
4. We heard the rival submissions and gone through the relevant material on record. On similar issue, this tribunal has decided against the assessee in its case in ITA No.2829/Mds/2013 dated 14.01.2016 for AY 2011-12. Since there is no variation in the facts and in law, therefore, following the above order, the assessee's appeal is dismissed. Since, ITA No.3121/Chny/2016 :- 3 -:
the Ld AR has not pressed the other grounds of appeal, they are treated as withdrawn and hence dismissed.
5. In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 31 st July, 2019 in Chennai.
Sd/- Sd/-
(जॉज माथन) (एस. जयरामन)
(GEORGE MATHAN) (S. JAYARAMAN)
या यक सद य/JUDICIAL MEMBER लेखा सद य /ACCOUNTANT MEMBER
चे नई/Chennai, दनांक/Dated: 31st July, 2019.
EDN, Sr. P.S आदे श क त ल प अ े षत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु त (अपील)/CIT(A) 4. आयकर आयु त/CIT 5. वभागीय त न ध/DR 6. गाड फाईल/GF