1 itxa606-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.606 OF 2011 The Commissioner of Income Tax – 14, Mumbai ..Appellant. Versus Ashutosh A. Kela ..Respondent. Mr.D.K. Kamwal for the appellant. None for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 20th June, 2011. P.C. : 1. None for the respondents, though served. Heard. Admit on the following substantial question of law : “Whether on the facts and in the circumstances of the case and in law the ITAT is legally right in dismissing the appeal of the Revenue without taking into consideration and deliberating on the merit of the case, that the Revenue has not accepted the order of the ITAT against the order u/s. 263 of the Act, and filed an appeal before the Hon’ble High Court on the issue of depreciation ?” 2. In the light of the Full Bench decision of this Court in the case of Plastiblends India Limited V/s. ACIT (2009) 318 ITR 352 (Bom) (FB), the decision of the Income Tax Appellate Tribunal is quashed and set aside and 2 itxa606-11 the matter is restored to the file of the Income Tax Appellate Tribunal for fresh decision in accordance with law. 3. The appeal is accordingly disposed off. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)