(PAN: AAACE 7590 E) Appellant Respondent Date of Hearing (virtual) 05.01.2022 Date of Pronouncement 02.02.2022 For the Appellant Shri Arvind Agarwal, Advocate For the Respondent Smt. Ranu Biswas, Addl. CIT DR ORDER Per Shri A.T.Varkey, JM These are appeals preferred by the assessee against the order of Ld. CIT(A)Asansol dated 14.02.2020 for AYs 201011 & 201112 respectively. 2. At the outset the Ld. A.R. of the assessee Shri Arvind Agarwal brought to our notice that though the assessee had preferred an appeal against the reopening of the assessment u/s 147/148 of the Income Tax Act, 1961 (hereinafter referred to as the Act), the sole issue involved on merits is against the action of the Ld. CIT(A) in sustaining the disallowance of additional depreciation to the extent of Rs. 1,96,37,620/ being 20% of the total claim of additional depreciation of Rs. 9,81,88,100/. So first we will deal with the merits of this claim of the assessee which was denied by the AO/Ld. CIT(A). 3. Brief facts of the case as noted by the AO is that the assessee is a Public sector company engaged in the business of production/extraction of coal. During the original scrutiny assessment proceedings by assessment order dated 25.03.2013 the AO had allowed 50% of the total claim on account of additional depreciation amounting to Rs. 4,90,94,050/ in place of total claim of the assessee to the tune of Rs. 9,81,99,100/. Thereafter the AO issued notice u/s 148 of the Act to reopen the assessment of the assessee and thereafter completed the reassessment u/s 147/143(3) of the Act dated 2 ITA No.376 & 377/Kol/2020 Eastern Coalfields Ltd. AYs: 201011 & 201112 30.11.2015 wherein he was pleased not to allow the total depreciation claim of Rs. 9,81,88,100/. 4. Aggrieved by the aforesaid order of the AO, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to give partial relief to the assessee by allowing 80% of the total depreciation claim of the assessee, and thereby sustaining 20% of the disallowance of the claim of the assessee. 5. Still not satisfied by the aforesaid action of Ld. CIT(A), the assessee is before us claiming the balance 20% additional depreciation of Rs. 1,96,37,620/ which has been sustained by the Ld. CIT(A). 6. We have heard both the parties and perused the records. At the outset, the Ld. A.R. drew our attention to the fact that similar issue had cropped up in assessee's own case before this Tribunal; and the Tribunal was pleased to remand the issue back to the AO and drew our attention to the assessee's own case decided by the Tribunal in ITA No. 1010 & 1015/Kol/2015 for AY 200910 & ITA No. 916 & 999/Kol/2017 for AY 200809 dated 16.01.2019 wherein this issue was considered from para 4.1 to 4.5 which is as under: 4.1 Ground No.3 is on the issue of allowability of depreciation. The Assessing Officer rejected the claim of the assessee on the ground that excavation/raising of coal is not manufacture or production of any article or thing. On appeal, the ld. First Appellate Authority at Para 5.4 of his order relied on the order of the ld. CIT(A) for the Assessment Year 200910 and followed the view taken therein and directed the Assessing Officer to allow the claim of the assessee to the extent of 80% of the amount claimed. For the Assessment Year 200910, we find that the Assessing Officer has disallowed the claim of the assessee for additional depreciation on the ground that, the assessee has not submitted breakup details of machinery on which additional depreciation has been claimed. At Para 6.4 Page 6 of his order, the Assessing Officer on the issue of ad