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TMI Blog2017 (9) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... AL, V.P. This appeal has been filed by the Revenue against the order of the CIT(A) dated 28/12/2015 by taking the following grounds: "1. The Order of the Hon'ble Dispute Resolution Panel, Bangalore in DRP No: 330/DRP-2-BNG 2015-16 dated 09/12/2015 is opposed to law, weight of evidence, facts and circumstances of the case. 2. Whether the facts and in the circumstances of the case, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er restored." 2. None appeared on behalf of the assessee, even though the notice was duly sent therefore, we decided to dispose of the appeal of the Revenue after hearing Learned D. R. and considering the material available on record. 3. The only issue involved in this appeal relates to the treatment of expenditure relating to improvement of lease hold premises as to whether these expenses have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not include any expenditure undertaken for civil construction. Since the expenditure were the revenue expenditure therefore, he claimed it while computing the income as revenue expenditure. The assessee has placed reliance on the decision of Hon'ble Kerala High Court in his own case for assessment year 2007-08 as reported in 49 Taxman.com 437 wherein it was held that the said expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said issue is duly covered in favour of the assessee in assessee's own case for the assessment year 2007-08 by the order of Hon'ble Kerala High Court as reported in 49 Taxman.com 437. Learned D. R. even though relied on the order of the Assessing Officer but did not disagree that the issue is not covered by the decision of Hon'ble Jurisdictional High Court in assessee's own case. The on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y SLP is pending before the Hon'ble Supreme Court does not mean that the issue has been decided against the assessee. The decision of Hon'ble High Court in the assessee's own case for assessment year 2007-08 is in operation. We, therefore, dismiss the ground taken by the Revenue. Consequently, the appeal filed by the Revenue stands dismissed. 6. In the result, the appeals of the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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