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TMI Blog2013 (9) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... anna, J. (Oral):- CM No. 10753/2013 & ITA No. 330/2013 This is an application for condonation of delay of 70 days in refiling of the appeal. The Registry has stated that the delay is about 285 days. 2. Before issuing notice on the application for condonation of delay, we have deemed it appropriate to examine the appeal on merits and examine whether the impugned order on merits requires interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance. The Assessing Officer rejected the said expenditure after noticing and recording:- "The explanation of the AR of the assessee has duly been considered but the same has been found not acceptable. The AR of the assessee in his reply dated 9/11/2010 has stated that "it will not be out of place to mention that about 99% maintenance expenses relate to replacement of worn out/broken parts." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..?" 4. There is no other discussion in the assessment order with reference to the factual matrix. The Assessing Officer did not consider the break-up of the expenses and what was the nature and character of the "maintenance expenses" as claimed. 5. The first appellate authority and the tribunal have deliberated on the said question and have recorded the following findings:- (i) The machinery i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made to the maintenance expenditure for earlier years and that stone crushers require heavy maintenance and generally the full benefit of maintenance was consumed within a short period. 6. The tribunal and the CIT(Appeals) have also referred to the quantum of expenses with reference to the total sales turnover, which are as under:- Asstt. Year Amount of expenses (in Rs.) Sales 2006-07 24,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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