9911796707
TMI Blog2013 (9) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... a, ruli, shafts, lever pin etc - Repairs were towards replacement of parts of machines and no new machine was purchased - Reference was made to the maintenance expenditure for earlier years and that stone crushers require heavy maintenance and generally the full benefit of maintenance was consumed within a short period - The factual matrix as discussed by the appellate authorities is not controverted and denied by the appellant by filing requisite material - Details of the maintenance expenses have not been placed on record to question the factual findings – Maintenance expenses allowed - Decided against the Revenue. - Income Tax Appeal No. 330/2013 - - - Dated:- 2-9-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has been found not acceptable. The AR of the assessee in his reply dated 9/11/2010 has stated that it will not be out of place to mention that about 99% maintenance expenses relate to replacement of worn out/broken parts. However, as per subsequent details of machinery maintenance expenses filed by the AR of the assessee on 15/12/2010, expenses of Rs.3,81,273/- pertain to purchase of jaw plates, generator running and some electrical repairing wrongly included in machinery maintenance and the remaining expenses amounting to Rs.40,95,017/- relates to purchase of items for replacement of parts of the machineries. From the reply of the AR, it is evident that by incurring such expenses, the machineries used by the assessee were conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e maintenance expenditure for earlier years and that stone crushers require heavy maintenance and generally the full benefit of maintenance was consumed within a short period. 6. The tribunal and the CIT(Appeals) have also referred to the quantum of expenses with reference to the total sales turnover, which are as under:- Asstt. Year Amount of expenses (in Rs.) Sales 2006-07 24,86,057.00 2,90,99,633.00 2007-08 42,41,219.00 3,98,51,062.00 2008-09 44,76,290.00 4,06,23,623.00 7. We are not inclined to accept the prayer for remand as it was the duty or responsibility of the Assessing Officers to deal with the contention and facts stated by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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