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TMI Blog2013 (12) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... Decided against Revenue. - ITA No.4321/Del/2012 - - - Dated:- 8-3-2013 - S V Mehrotra And Diva Singh, JJ. For the Appellant : Shri Rajendra Jha, Sr. DR For the Respondent : Shri R K Kapoor, FCA ORDER:- Per: Diva Singh, JM: This is an appeal filed by the revenue against the order dated 03.05.2012 of CIT (A)-XV, New Delhi pertaining to 2008-09 assessment year on the following grounds :- 1. Whether Ld. CIT(A) was correct on facts and circumstances of the case and in law in deleting the disallowance of Rs.26,98,814/- made by the AO treating the staff training expenses as capital in nature. 2. The relevant facts of the case are that the assessee company is the call centre/ BPO division who had debited an amount of amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclosed. It is therefore requested that the disallowance made by the AO may be deleted. Considering the facts that identical expenditure in the immediately preceding assessment year had been allowed the facts and circumstances being identical. The said order was followed by the CIT(A) whose finding is reproduced here under :- 5.1. I find that similar disallowance was made for assessment year 2007-08 also, which has been deleted by the CIT(A)-XXVII, New Delhi vide order dated 24.8.2011 in appeal no. 277/09-10 vide para 16 and 17 of the order, which is reproduced as under :- 16. Under the head recruitment and training expenses and amount of Rs.1,37,79,797 was debited, out of which on amount of Rs.77,15,000 was incurred on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the facts and circumstances are same as existed in assessment year 2007-08 therefore, I fully agree with the reasoning of CIT(A)-XXVII, New Delhi for assessment year 2007-08 in Appeal No.277/09-10 in the case of the appellant and following the said order, I delete the addition of Rs.26,98,814 made by the AO. Aggrieved by this, the revenue is in appeal before the Tribunal. 4. Ld. Sr. DR placed reliance against the assessment year. The authorized representative relying upon the impugned order invited attention to the order of the Coordinate Bench in the case of the assessee in ITA No.-5180/Del/2011 for assessment year 2007-08 wherein vide order dated 29.02.2012, the action of the CIT(A) was upheld. 5. We have heard the rival submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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