Assessee had claimed depreciation allowance-Assessing Officer disallowed same on ground that business of assessee had not commenced. Commissioner (Appeals) deleted disallowance made by Assessing Officer. Tribunal held that  since Assessing Officer while framing assessment order under section 143(3) for assessment year 2011-12 had accepted that business of assessee had already been started, Commissioner (Appeals) had rightly deleted impugned addition. (AY. 2013-14)