Bengal Beverages Pvt. Ltd. vs. JCIT (In-Situ) Circle-11(1), Kolkata

Parties Involved

Facts Summary

The Assessing Officer disallowed the assessee’s claim for additional depreciation on visicooler amounting to Rs.2,48,76,111/- and added to the total income of the assessee. On appeal, the Ld CIT(A) had allowed relief following the decision of the Hon’ble ITAT in the assessee’s own case for AY 2010-11 rendered in ITA No. 1218/Kol/2015 dated 6-10-2017. The Revenue filed this appeal against the order of the Ld. CIT(A) passed u/s 250 of the Act dated 09.11.2025 for the AY 2018-19.…

Legal Issues

• 1. Whether the disallowance of additional depreciation on visicooler is justified?
• 2. Whether the delay in filing the appeal by the revenue is condoned?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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