IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1284/2011  
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 CIT                      ..... Appellant 
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 Through:  Mr.Deepak Chopra, Advocate 
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 versus 
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 BIRLASOFT LTD             ..... Respondent 
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 Through:  Ms.Kavita Jha, Advocate 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      15.12.2011 
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 The question raised in the present appeal is whether the computer 
 peripherals like CD writer, Printer, Network Cables, switches, isolators 
 etc. are entitled to depreciation @ 60% or depreciation at the normal 
 rate applicable to plant and machinery. 
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 In view of the decision of this Court in CIT v. BSES Rajdhani Power 
 Limited, ITA No.1266/2010, this question has to be decided against the 
 Revenue and in favour of the assessee.  It may also be noted that the 
 Revenue had preferred ITA No. 71/2010 in case of the assessee which has 
 been dismissed vide order dated 6.1.2011. 
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 At this stage, learned counsel for the revenue submitted that racks  have  been included and treated as computer peripherals.   It appears 
 that this contention was not raised by the revenue before the ITAT. 
 Break up, precise particulars/facts on the said aspect are not on record. 
 We decline to interfere.  However, liberty is granted to the Revenue to 
 file an application under Section 254(2) of the Act before the tribunal, 
 if permissible.  It is clarified that this Court has not expressed any 
 opinion whether or not any such application can be entertained. 
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 SANJIV KHANNA,J 
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 R.V.EASWAR, J 
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 DECEMBER  15, 2011 
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 $ 69 
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