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TMI Blog2018 (1) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... the disallowance to the extent of 10% on account of personal use. We direct accordingly. - ITA No.31/Mum/2016 - - - Dated:- 8-1-2018 - Shri R.C.Sharma, AM And Shri Amarjit Singh, JM Assessee by Shri Piyush Chhajed Revenue by Shri V. Justin ORDER R.C.Sharma (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 53, Mumbai dated 20/10/2015 for A.Y.2010-11 in the matter of order passed u/s.143(3) of the IT Act. 2. Following grounds have been taken by the assessee:- 1. On the facts and circumstances of the case, the Id. Commissioner of Income Tax (Appeals) erred in confirming the disallowance of ₹ 8,00,000/- treating the current repairs as Capital expenditure without appreciating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee claimed that this building is part of balance-sheet and assessee being owner it has already capitalized building when it was purchased. But now on the same building for redoing the entire building, the assessee has carried out repair and renovation and incurred these expenses of ₹ 49, 60,053/-. The learned Counsel for the assessee relied on the decisions of Hon'ble Delhi High Court in the case of CIT Vs. Modi Industries Ltd. (2011) 339 ITR 467 (Delhi) wherein Hon'ble High Court held that insofar as purchase of pumping sets, Mono block pump with HP Motors and two transformers is concerned, they were not stand alone equipments, but were the part of bigger plant. Therefore, it would be treated as replacement of those parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for erection of a new structure. However, we find from the records of the case that for this conclusion, the Department could not bring on record any evidence to justify the stand that the expenditure was actually for erection of a new building or asset. We find that the contention of the assessee that it had undertaken major repairs to put the dilapidated columns, beams, roofs, etc., in its original position, which had become dangerous and unsafe for the workmen and hindered the normal operation of the business, was not controverted by the Departmental representative nor had any evidence to the contrary been produced before the Tribunal or the authorities below. Accordingly, we are of the view that the assessee had incurred the said expend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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