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TMI Blog2013 (12) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... DR) ORDER:- Per: Shamim Yahya: This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XIII, New Delhi dated 24.9.2012 pertaining to assessment year 2009-10. 2. The grounds raised in the appeal read as under:- i) On the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (A) has erred in deleting the addition of Rs. 3,68,31,000/- made on account of repair and maintenance. ii) The appellant craves leave to add, alter or amend any ground of appeal raised above at the time of hearing. 3. In this case Assessing Officer observed that as per profit and loss account of the assessee there was an amount of Rs. 52,90,90,000/- debited under the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. It is contended by the appellant that corporation has got 1700 godowns which are connected with the roads for transporting food grains. These roads in godowns premises are connected with different shades and silos which are being used to preserve food grains. The godowns roads are maintained every year to smooth movement of food grains. The expenditure incurred on such repair and maintenance of approach roads of godowns is not incurred for creating any capital asset, but such expenditure has been incurred to preserve the existing roads for smooth conducting of operations. There are 1700 godowns spread all over India and the expenditure of Rs. 4.09 crore on repair and maintenance is reasonable. No enduring advantage has been derived by s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer was not justified in treating such expenditure as capital in nature. I, therefore, direct the Assessing Officer to treat the expenditure of Rs. 4.09 crore as revenue expenditure and allow the same. Therefore, the expenditure incurred on repair and maintenance cannot be treated as capital expenditure and same is deleted. 5. Against the above order the Revenue is in appeal before us. 6. We have heard the rival contentions in light of the material produced and precedent relied upon. We find that the assessee company is engaged in procurement, storage, movement and distribution of food grains. It is the assessee s contention that Corporation has got 1700 godowns which are connected with the roads for transporting food grain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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