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TMI Blog2017 (10) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... ee any valid ground to interfere with the findings of the Ld. CIT(A) because the findings given by the Ld. CIT(A) were not controverted by bringing any cogent material on record. In that view of the matter, we do not see any merit in this appeal of the department. - Decided against revenue. - ITA.No.4333/Del./2016 - - - Dated:- 26-10-2017 - SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER For The Revenue : Shri Deepak Garg, Sr. D.R. For The Assessee : None ORDER PER N.K. SAINI, A.M. This appeal by the department against the order dated 23.05.2016 of Ld. CIT(A)-7, New Delhi. The only factual ground raised in this appeal reads as under : On the facts and circumstances of the case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37,000/- Penalty 09.06.2010 Regional Office 1,42,600/- Capital Expenditure 08.02.2011 Regional Office 2,41,200/- -do- 03.03.2011 Regional Office 1,31,600./- -do- 26.03.2011 Regional Office 1,00,000/- -do- 28.03.2011 Regional Office 70,000/- -do- Machinery Repair Maintenance PCD- Sheikhpura Project 07.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee HO- siwan amchine 11.05.2010 Infratech Sollutions 1,11,910/- -do- 12.05.2010 Ramaa machinery 53,025/- -do- Peartree HO Sheikhpura machine 27.04.2010 Entech Engineers 1,05,000/- -do- 11.06.2010 Puzzlon 1,08,403/- -do- 27.07.2010 Puzzlon 2,68,805/- -do- 03.03.2011 Drill Tech 1,75,548/- -do- 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that the said expense are in nature of revenue expenditure the expense are disallowed being capital expenditure added back to income of the assessee. Out of above mentioned expense for ₹ 63,94,004/- the assessee has established that expense for ₹ 14,01,778/- are in nature of revenue expenditure the expense for ₹ 49,92,226/- is treated as capital expenditure and disallowed added back to income of the assessee. Details of Revenue Expenditure being incurred on rollers, seal kits, bus, bolts etc. 24.04.2010 CDSS Rs. 1,02,500/- 29.07.2010 Waliram Taneja Rs.4,57,183/- 07.02.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise has not been done by the AO. Non production of documents does not imply that the expenditure incurred is capital in nature. It is also noted that the appellant was able to provide bills etc. and on this basis, the AO allowed expenditure of ₹ 14,01,778/- as revenue expenditure. In my view, it is not fair and reasonable to disallow the balance expenditure only on the ground of non production of documents. Details of the expenditure incurred were made available by the appellant company and as already stated genuineness of the same is not questioned by the A.O. 4.4. In appellate proceedings, the Ld. AR has furnished bills in support of the expenditure incurred. It is noted that most of the bills are in the nature of repairs ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owable as revenue expenditure. The appellant is allowed consequential relief of ₹ 35,65,581/-. This ground of appeal is ruled partly in favour of the appellant. 4. Now the department is in appeal. The Learned D.R. strongly supported the assessment order passed by the A.O. and reiterated the submissions made therein. In his rival submissions, the Learned Counsel for the Assessee supported the impugned order passed by the Ld. CIT(A) and reiterated the submissions made before him. 5. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is noticed that the Ld. CIT(A) categorically stated in para 4.4 of the impugned order that the assessee furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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