M S Trident Corporation Limited Barnala v. Ito Barnala

In The Income Tax Appellate Tribunal Chandigarh Benches B Chandigarh Before Shri Sanjay Garg Judicial Member Ms Annapurna Gupta Accountant Member Ita No 1328 Chd 2016 Assessment Year 2013 14 M S Trident Corprotion Limited Vs The Ito Now Merged With M S Trident Ltd Ward 2 Trident Complex Raikot Road Barnala Barnala Pan No Aadct 4051 G Appellant Respondent Appellant By Sh Ashwani Kumar Ms Kanika Gupta Respondent By Smt Chanderkanta Date Of Hearing 19 12 2017 Date Of Pronouncement 19 12 2017 Order Per Sanjay Garg Judicial Member The Present Appeal Has Been Preferred By The Assess Ee Against The Order Dated 10 10 2016 Of The Commissioner Of Income Tax Appeals Hereinafter Referred To As Cit A Patiala 2 The Assessee Has Agitated The Disallowance Of Cl Aim Of Depreciation On Plant And Machinery When Asked To Demonstrate Whe Ther Plant Machinery Was Put To Use During The Year The Ld C Ounsel For The Assessee Has Been Fair Enough To Admit That Plant Machiner Y Was Part Of The Work In Progress And As Such The Same Was Not Put To U Se During The Year In View Of The Above We Do Not Find Any Infirmity In The Order Of Cit A And We Uphold The Same 3 The Appeal Of The Assessee Is Therefore Dismis Sed Order Pronounced In The Open Court Sd Sd Annapurna Gupta Sanjay Garg Accountant Member Judicial Member Dated 19 Th Dec 2017 Rkk Copy To 1 The Appellant 2 The Respondent 3 The Cit 4 The Cit A 5 The Dr