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2021 (11) TMI 139 - AT - Income TaxDisallowance of miscellaneous expenditure - nature of expenditure location and scale of operations - CIT-A sustaining half (50%) of the ad hoc disallowance of 25% made in respect of miscellaneous expenditure - HELD THAT:- When both the parties have failed to justify their respective stands in entirety, we deem it appropriate that a lumpsum estimated disallowance of 8% only than that in issue @25% would be just and proper. We order accordingly. The assessee succeeds in part in its instant identical former substantive ground in all these years involving varying sums subject to a rider that it shall not be treated as a precedent in any other case. Necessary computation shall follow as per law. Nature of expenditure - Expenditure on rail tracks and conveyor belt systems - revenue or capital expenditure - HELD THAT:- Assessee's case records as well as photographs of the corresponding rail tracks and conveyor belt systems and submits that both the lower authorities have erred in law and on facts in treating the assessee's revenue expenditure items as capital in nature despite the fact that the same were meant to be kept abandoned at sites for the use of the owner of the business only than that incurred for deriving enduring benefits in its own hands. We are also taken to the necessary factual position emanating from the relevant photographs. DR fails to dispute that the foregoing clinching facts have nowhere been considered either in the course of assessment as well as in the CIT(A)'s detailed discussion extracted in preceding paragraphs. We therefore deem it appropriate to restore the assessee's instant latter identical issue in all the four instant appeals back to the Assessing Officer for his afresh factual verification as per law within three effective opportunities of hearing subject to the condition that it shall be the burden of the taxpayer only to place on record all the relevant facts; at its own risk and responsibility.
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