Income Tax Appellate Tribunal Kolkata Acit, Circle2, Asansol, Asansol vs M/S Eastern Coalfields Limited, ... on 16 January, 2019 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri A. T. Varkey, Judicial Member I.T.A. No. 1010/KOL/2015 Assessment Year: 200910 Eastern Coalfields Ltd.......................................................................................................Assessee [PAN :AAACE 7590 E] JCIT, R2, Asansol.............................................................................................................Revenue & I.T.A. No. 1015/KOL/2015 Assessment Year: 200910 DCIT, Cir2, Asansol ........................................................................................................Revenue [PAN :AAACE 7590 E] Eastern Coalfields Ltd...................................................................................................Assessee [PAN :AAACE 7590 E] & I.T.A. No. 916/KOL/2017 Assessment Year: 200809 Eastern Coalfields Ltd.......................................................................................................Assessee [PAN :AAACE 7590 E] ACIT, Cir2, Asansol.............................................................................................................Revenue & I.T.A. No. 999/KOL/2017 Assessment Year: 200809 ACIT, Cir2, Asansol ........................................................................................................Revenue [PAN :AAACE 7590 E] Eastern Coalfields Ltd...................................................................................................Assessee [PAN :AAACE 7590 E] Appearances by: Shri Arvind Agarwal, Advocate, appeared on behalf of the Assessee. Shri P. K. Srihari, CIT(DR), appeared on behalf of the Revenue. Date of concluding the hearing : December 12, 2018 Date of pronouncing the order : January 16, 2019 2 Eastern Coalfields Ltd I.T.A. No. 1010/KOL/2015 & I.T.A. No. 1015/KOL/2015 & I.T.A. No. 916/KOL/2017 & I.T.A. No. 999/KOL/2017 Assessment Year: 200910 ORDER Per J. Sudhakar Reddy, Accountant Member : These are crossappeals directed against separate orders of the Learned Commissioner of Income Tax (Appeals), Asansol [ld. CIT(A)] dated 09.03.2017 for the Assessment Year 200809 and dated 20.05.2015 for the Assessment Year 2009 10. As both these appeals have common issues, for the sake of convenience, they are heard together and disposed off by way of this common order. 2. The assessee is public sector company engaged in the business of production, extraction of coal. The issues that arise for our adjudication in both the appeals are, allowability of additional depreciation u/s 32(1)(iia) of the Act, allowability of set off brought forward loss and unabsorbed depreciation, allowability of provision of NCWAVIII and executive ad hoc payments for the Assessment Year 200809. For the Assessment Year 200910, in addition to the above issues, allowability of expenditure incurred on account of environment and on account of land reclamation, allowability of the grants for sports & recreation, unabsorbed allowance of deduction u/s 35E, disallowance of expenditure on account of donation and allowability of expenditure u/s 40A(9), u/s 40A(3) of the Act arise in the appeal. Other miscellaneous issues, also arise for our adjudication in these appeals. 3. We have heard Shri Arvind Agarwal, the ld. Counsel for the assessee and Shri P. K. Srihari, the ld. CITDR, on behalf of the Revenue. On a careful consideration on the facts and circumstances of the case, a perusal of the papers on record, orders of the authorities below and case laws, we hold as follows. 4. We first take up ITA No.916/Kol/201617 for the Assessment Year 200809. Ground Nos.1 & 2 of the appeal are on the issue of reopening. The assessee filed a letter and submitted that he has not pressed these grounds hence both these Ground Nos.1 & 2 dismiss as not pressed.