TMI Blog2021 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... , assessee may be provided with one more opportunity to furnish the details called for by A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh. Claim of repairs maintenance expenses - A.O. has made the above said disallowance by entertaining a presumption that the repairs maintenance expenses incurred by the assessee has given enduring benefit to the assessee. A.O. has not examined critically the details of repairs maintenance expenses incurred by the assessee - CIT(A) has deleted the disallowance without examining the details of expenses. In effect, both the tax authorities have not examined the nature of expenses incurred by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Accordingly, he took the view that the repairs expenses claimed by the assessee in all the four years needs to be disallowed. Since they were taken as capital in nature, the A.O. allowed depreciation thereon and accordingly disallowed only net amount. The details of disallowance made by the A.O. in all the years under consideration are tabulated below: Assessment year Repairs expenses Depreciation Disallowance 2009-10 4,63,10,048 23,15,503 4,39,94,545 2010-11 1,44,73,000 7,23,650 1,37,49,350 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters, the A.O. disallowed the depreciation claimed on the cost of helicopters. In the absence of any other information, the A.O. also disallowed an ad hoc amount of ₹ 10 crores as expenses relating to operation of helicopters during the year under consideration. 8. In the appellate proceedings the Ld. CIT(A) confirmed the disallowance of depreciation. However, he deleted the ad hoc disallowance of expenses of ₹ 10 crores on the reasoning that the A.O. did not furnish any valid basis for arriving at this figure. 9. Aggrieved by the order passed by Ld. CIT(A) on the above said issues, the revenue has filed these appeals before us. 10. We notice that the revenue is contesting the decision rendered by Ld. CIT(A) in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h details called for by the A.O. We also notice that the assessee did not appear before Ld. CIT(A) also. In effect, the assessee did not furnish details of helicopter expenses as sought by the A.O. even before the Ld. CIT(A). Under these set of facts, we are of the view that the Ld. CIT(A) was not justified in deleting the disallowance. However, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to furnish the details called for by A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh. 13. The next issue relates to disallowance of repairs maintenance expenses. We notice that the A.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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