9911796707
TMI Blog2019 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... enance Expenses. 3. Facts of the case, in brief, are that the assessee is a company and filed its return of income on 21st September, 2012 declaring total income of Rs. 1,93,33,963/-. During the course of assessment proceedings, the AO observed that the assessee company has claimed expenses of Rs. 13,84,172/- on account of repairs and maintenance of building. Since the assessee is claiming 30% deduction on income from house property, the AO disallowed the expenses claimed by the assessee on account of repair and maintenance. 3.1 Before CIT(A), the assessee filed the details of the expenses which are as under:- Place where fun & fair located A-38, Mohan Co-Operative Indl. Estate, Mathura Road, New Delhi 11,41,460,00 Rented Accommodatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments made by both the sides and perused the orders of the authorities below. We find identical issue had come up before the Tribunal in assessee's own case in the Assessment Year 2010-11. The Tribunal restored the issue to the file of the AO by observing as under:- "4. I have heard the rival submissions and perused the relevant material on record. On a specific query, the Id. AR admitted that property at 5, Bhikaji Cama Place was partly let out and partly used as the assessee's registered office. Out of total area of this property at 177.25 metres, the area let out was of 105.44 metres. The Id. AR also admitted that the property at A-39 Mohan Cooperative, Mathura Road, was let out and was not used for the purposes of business. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue as per fact and law. Needless to say the AO shall keep in mind the orders of the Tribunal in assessee's own case for Assessment Year 2009-10, 2010-11 and 2011-12 on this issue. The ground raised by the assessee is accordingly allowed for statistical purposes. 8. Ground no. 2 raised by the assessee is as under:- ii. That the Commissioner (Appeals) is wrong in disallowing a sum of Rs. 14,28,000/- on account of Other expenses. 9. Facts of the case, in brief, are that the AO during the course of assessment proceedings observed that the assessee has claimed other expenses amounting to Rs. 58,08,929/- excluding repair and maintenance of building. These expenses relate to advertisement and publicity, electricity charges, insurance charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reproduced below:- "6. I have heard the rival submissions and perused the relevant material on record. It is observed that the AO has made an adhoc 25% disallowance of expenses by observing that the revenue from the business was much less than the expenses incurred. Apart from that, he has not disputed the factum of the assessee having actually incurred these expenses for the purpose of its business. Simply because the business receipts are less, cannot be a reason to disallow the expenditure incurred otherwise for the purpose of business. I, therefore, order to delete the disallowance of Rs. 6,17,549/- sustained in the first appeal. This ground is allowed." Respectfully following the same, we reverse the order of lower authorities an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A). We find identical issue had come up before the Tribunal in assessee's own case in the immediately preceding assessment year. The Tribunal in ITA No. 5385/Del/2014 order dated 30.11.2017 has allowed the claim of the assessee by observing as under:- "16. We have heard the rival contentions and perused the material available on record. At the outset, we find that similar issue has been made in ITA No. 5384/Del/2014 in the own case of the assessee wherein the Hon'ble has decided the issue as under:- "8. After considering the rival submissions and perusing the relevant material on record, it is noted from the impugned order that the assessee claimed depreciation under the 'Building' block in respect of three buildings, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
