TMI Blog2015 (9) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same as of revenue nature. - Decided in favour of assessee. - ITA No.451/Hyd/14 - - - Dated:- 18-3-2015 - SHRI P.M.JAGTAP AND SMT.ASHA VIJAYARAGHAVAN, JJ. For the Appellant : Shri Ramakrishna Bandi DR For the Respondent : Shri S.Ravi Shri A. V. Raghuram ORDER P. M. Jagtap (Accountant Member).- This appeal is preferred by the Revenue against the order of the learned Commissioner of Income-tax (Appeals)-V Hyderabad dated November 29, 2013 and in the solitary substantive ground raised therein, the Revenue has challenged the action of the learned Commissioner of Income-tax (Appeals) in deleting the disallowance made by the Assessing Officer by treating the repairs and maintenance expenses of ₹ 4,40,12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Assessing Officer on account of repairs and maintenance to the building and theatres was challenged by the assessee in an appeal filed before the learned Commissioner of Income-tax (Appeals) and after considering the submissions made by the assessee as well as the material available on record, the learned Commissioner of Income-tax (Appeals) deleted the disallowance made by the Assessing Officer for the following reasons given in paragraphs 5.3 and 5.4 of his impugned order : 5.3 I have carefully considered the submissions of the appellant, assessment order, case-law, orders of the Commissioner of Income- tax (Appeals)-II, Hyderabad and Income-tax Appellate Tribunal, Hyderabad. The Commissioner of Income-tax (Appeals)-II, Hyde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly examined the details submitted by the appellant for the total expenditure of ₹ 4,40,12,749 and found them to be correct and the explanation of the appellant is accepted. Respectfully following the orders of the Commissioner of Income-tax (Appeals) and hon'ble Income-tax Appellate Tribunal, Hyderabad and the case law cited by the appellant, I hold that the expenditure of ₹ 4,40,12,739 incurred towards repairs and maintenance of building and theatre is revenue expenditure and hence, delete the addition of ₹ 4,40,12,739. Aggrieved by the order of the learned Commissioner of Income-tax (Appeals), the Revenue has preferred this appeal before the Tribunal. 4. We have heard the arguments of both sides and also per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to section 32 of the Act. In the case before us, it is not in dispute that the expenditure was incurred for earth filling, repair of chairs, replacement of damaged chairs, repair of underground slump, drainage and cable work, wall paper fixing, dust opening repair, carpentry and plumbing, repair of false ceiling, etc. The assessee has also changed the marble flooring, incurred expenditure on cleaning material, payment to temporary employees, watch and ward, etc. Even though the existing flooring was changed it may fall in the revenue field. However, the Commissioner of Income-tax (Appeals) himself confirmed the expenditure with regard to change of marble flooring as capital expenditure. However, he allowed the other expenses as revenue e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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