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2021 (2) TMI 319 - AT - Income TaxClaim of helicopter expenses & maintenance expenses - Revenue or capital expenditure - A.O. took the view that the assessee has got enduring benefit by incurring the Repairs & Maintenance expenses and hence they are capital in nature - HELD THAT:- A.O. was constrained to make ad hoc disallowance since the assessee has failed to furnish details called for by the A.O - assessee did not appear before Ld. CIT(A) also. In effect, the assessee did not furnish details of helicopter expenses as sought by the A.O. even before the Ld. CIT(A) - CIT(A) was not justified in deleting the disallowance - in the interest of natural justice, assessee may be provided with one more opportunity to furnish the details called for by A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh. Claim of repairs & maintenance expenses - A.O. has made the above said disallowance by entertaining a presumption that the repairs & maintenance expenses incurred by the assessee has given enduring benefit to the assessee. A.O. has not examined critically the details of repairs & maintenance expenses incurred by the assessee - CIT(A) has deleted the disallowance without examining the details of expenses. In effect, both the tax authorities have not examined the nature of expenses incurred by the assessee under the head 'repairs & maintenance' - This issue also requires fresh examination at the end of the A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh.
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