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TMI Blog2016 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues are involved in both these appeals, these were heard together and are being disposed of by this consolidated order for the sake of convenience. We take up ITA No.1414/Ahd/2011 as the lead case, as the facts of both cases are identical. 2. First, we take up the Assessee's appeal in ITA No.1414/Ahd/2011 for AY 2006-07 (in the case of Shri Amarjitsingh D Randhawa). The Assessee has raised the following grounds of appeal:- 1. Learned CIT(A) has erred in law and on facts in confirming addition made by AO of Rs. 3,66,469/- by invoking provisions of section 40(a)(ia) of the Act on account of non-deduction of TDS from transportation commission. By confirming this addition the ld.CIT(A) has failed to appreciate the fact that payment release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the grounds of appeal at the time of or before the hearing of the appeal. 2. Briefly stated facts are that the assessment u/s.143(3) of the Income Tax Act,1961 (hereinafter referred to as "the Act") was framed vide order dated 26/09/2008, thereby the Assessing Officer (AO in short) made two disallowances, on account of transportation commission expenses of Rs. 3,66,469/- and repairs & maintenance expenses of Rs. 4,58,971/-. Against the said assessment order, assessee carried the matter before the ld.CIT(A), who after considering the submissions, rejected the appeal. Aggrieved by the order of the ld.CIT(A), the assessee is now in appeal before us. 2.1. The appeal(s) is/are barred by 192 days. A petition for seeking of delay has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he disallowance of repairs and maintenance expenses of Rs. 4,58,971/- made by the AO applying provisions of section 40(a)(ia) of the Act. 3.1. At the outset, the ld.counsel for the assessee submitted that both the appeals are required to be restored to the file of AO for verification and decision afresh. The ld.counsel for the assessee submitted that the AO has invoked the provisions of section 40(a)(ia) of the Act on the ground that the assessee has not deducted the tax on the commission of Rs. 3,66,469/- and other expenditure on repairs & maintenance of Rs. 4,58,971/-. On the first issue, regarding the commission, the ld.counsel for the assessee submitted that the issue is required to be restored to the file of AO for verification. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made disallowance on the basis that the expenditure, like spare-parts expenses of Rs. 1,17,237/- and tyre & tube expenses of Rs. 5,23,119/- are separately debited in the profit & loss account. Therefore, it can be assumed that the repairs and maintenance expenses of Rs. 4,58,971/- debited to the profit & loss account was purely in the nature of labour charges for repairs and maintenance and did not include any expenditure on account of purchase of any components/parts. We find that the AO has not made any enquiry with regard to the nature of expenditure. However, before the ld.CIT(A), the assessee has given separate account of replacement of spares and labour charges. Under these facts, we deem it proper to restore these issues to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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