{"id":93930,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-4"},"modified":"2016-02-22T09:58:13","modified_gmt":"2016-02-22T04:28:13","slug":"commissioner-vs-unknown-on-19-april-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-19-april-2011-4","title":{"rendered":"Commissioner vs Unknown on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 19 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1894\/2009\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1894 of\n2009 \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nR\nR CONSTRUCTION - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 19\/04\/2011  \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tThe revenue is<br \/>\nin appeal against the judgment of the Tribunal dated 6.3.2009 raising<br \/>\nthe following substantial question of law for our consideration:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in deleting the disallowance of depreciation<br \/>\nmade by the Assessing Officer?&#8221;\n<\/p>\n<p>2.\tThe issue<br \/>\narises with respect to rate of depreciation that the assessee could<br \/>\nclaim on dumpers. The case of the assessee was that he is in the<br \/>\nbusiness of running them on hire and that therefore, he is entitled<br \/>\nto higher depreciation at the rate of 40% as compared to the<br \/>\ndepreciation at the rate of 25% that the revenue was inclined to<br \/>\ngrant. Issue was carried in appeal. CIT (Appeals) as well as the<br \/>\nTribunal both held in favour of the assessee and concluded that he<br \/>\nwas in the business of running such dumpers on hire.\n<\/p>\n<p>3.\tThe issue<br \/>\nregarding higher rate of depreciation for dumpers given on hire is no<br \/>\nlonger res-integra and is concluded by decision of this Court in 165<br \/>\nITR 160. However, counsel for the revenue submitted that the question<br \/>\narising in the present appeal pertains to the nature of the<br \/>\nassessee&#8217;s activities.\n<\/p>\n<p>4.\tWe have<br \/>\nperused the orders on record, in particular CIT (Appeals) ruled in<br \/>\nfavour of the assessee on this particular issue of fact making the<br \/>\nfollowing observations :-\n<\/p>\n<p>&#8220;6.6\tThe<br \/>\nAssessing Officer thought provided with further clarificatory<br \/>\nevidences when remand report was called for, regarding the<br \/>\ntransportation of material\/rocks through hire, yet has observed that<br \/>\nassessee is engaged in the business of earthwork and using dumpers on<br \/>\nhis very own contracts. The evidences regarding hiring of<br \/>\ntransportation and transportation receipts were furnished by the<br \/>\nassessee. The Assessing Officer was forwarded these details and to<br \/>\ngive his report on the evidences produces is incorrect.\n<\/p>\n<p>6.7\tIt can be<br \/>\nseen from the evidences that the assessee no doubt owned the vehicles<br \/>\nfor own contracts, yet there are also separate hiring contracts for<br \/>\nwhich detailed accounts of receipts and used of dumpers along with<br \/>\nRTO registration were submitted to cross verify the hire income.<br \/>\nFurther, the registration nos. were called for the dumpers. There was<br \/>\nalso tally of these registration no. with the transactions of hiring.<br \/>\nTherefore, the interference of Assessing Officer that the vehicles<br \/>\nare not used for business of hiring of transportations devoid of any<br \/>\nsubstances and merits. The facts of transportation hire is now not in<br \/>\ndoubt and conclusively proved with evidences placed on record. The<br \/>\nfacts of giving the dumpers on hire for transportation activity<br \/>\ncannot be ignored, even where the assessee used dumpers in his<br \/>\ncontracts also. Therefore, the assessee&#8217;s case is to be considered<br \/>\nfor higher rate of depreciation because of the evidences of business<br \/>\nof transportation of earth and rocks on hire.&#8221;\n<\/p>\n<p>5.\tThis view was<br \/>\nconfirmed by the Tribunal in the impugned judgment.\n<\/p>\n<p>6.\tWe find that<br \/>\nthe CIT (Appeals) as well as the Tribunal both concurrently on facts<br \/>\nfound that the assessee was in the business of running the dumpers on<br \/>\nhire. Therefore, both the authorities have given cogent reasons. We<br \/>\nfind that the issue is based on facts correctly appreciated by the<br \/>\nauthorities below. No question of law arises. The Tax Appeal is,<br \/>\ntherefore, dismissed.\n<\/p>\n<p>\t\t\t\t\t\t\t\t[Akil<br \/>\nKureshi, J.]<\/p>\n<p>\t\t\t\t\t\t\t\t[Ms.\n<\/p>\n<p>Sonia Gokani, J.]<\/p>\n<p>mrp<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 19 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1894\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1894 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus R R CONSTRUCTION &#8211; Opponent(s) ========================================================= Appearance : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-93930","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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