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TMI Blog2014 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... her wear-andtear of the furniture etc. - the assessee itself had capitalized a sum of Rs. 28 lakhs approximately on account of new furniture and fixture - Relying upon CIT vs. A.M. Singhvi [2007 (8) TMI 265 - RAJASTHAN HIGH COURT] - even if the substantial amount is spent on repairs and renovation of office premises taken on rent, it is to be allowed as revenue expenditure because no capital asset is acquired by the assessee – thus, there was no infirmity in the order of CIT(A) – Decided against Revenue. - ITA No. 6060/M/2010 - - - Dated:- 29-12-2011 - Shri. B. R. Mittal (J.M.) And Shri. J. Sudhakar Reddy (A.M.),JJ. For the Appellant : Shri D. S. Sunder Singh (DR) For the Respondent : None ORDER Per B.R. Mittal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee furnished the following reply, which is stated by Assessing Officer at Page 4 of the assessment order as under: The fact of the case is that your assessee is engaged in the business of running the business centre. It had taken building premises on lease from the MMTC Ltd. (A Government of India Undertaking). During the year your assessee incurred expenditure on the repairs maintenance of furniture and fixtures related to this building premises. This expense was incurred due to the nature of business of the appellant since the appellant has required to make some changes in the existing furniture fixtures as per the requirement of their client. Hence this expense of repairs maintenance was incurred only for making the exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority. 5. Learned CIT(A) after considering the submission of the assessee, vide Para 4.3, deleted the aforesaid addition made by Assessing Officer. Hence, department is in appeal before the Tribunal. 6. The appeal was fixed for hearing today i.e., 22.12.2011 and none appeared on behalf of the assessee. We have decided to dispose of the appeal after considering the material on record and the submissions of learned Departmental Representative. 7. During the course of hearing learned Departmental Representative supported the order of Assessing Officer that the expenditure incurred by assessee under the head repairs is capital in nature as it is giving enduring benefit to the assessee. 8. We are of the considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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