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TMI Blog2021 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the presence of the assessee. 3. Since one of the issues urged in all these appeals are identical in nature, they were heard together and are being disposed of by this common order, for the sake of convenience. 4. We heard Ld. D.R. and perused the record. The assessee company is engaged in Airline business. 5. The common issue urged in all the four appeals relate to relief granted by Ld. CIT(A) in respect of disallowance of repairs & maintenance expenses claimed by the assessee. The A.O. took the view that the assessee has got enduring benefit by incurring the Repairs & Maintenance expenses and hence they are capital in nature. Accordingly, he took the view that the repairs expenses claimed by the assessee in all the four years needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no revenue. The A.O. also asked the assessee to furnish the details of expenditure incurred thereon. However, the assessee did not produce the details called for. Since the assessee was unable to prove the business expediency in purchasing the helicopters, the A.O. disallowed the depreciation claimed on the cost of helicopters. In the absence of any other information, the A.O. also disallowed an ad hoc amount of Rs. 10 crores as expenses relating to operation of helicopters during the year under consideration. 8. In the appellate proceedings the Ld. CIT(A) confirmed the disallowance of depreciation. However, he deleted the ad hoc disallowance of expenses of Rs. 10 crores on the reasoning that the A.O. did not furnish any valid basis f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not appear before Ld. CIT(A) also. In effect, the assessee did not furnish details of helicopter expenses as sought by the A.O. even before the Ld. CIT(A). Under these set of facts, we are of the view that the Ld. CIT(A) was not justified in deleting the disallowance. However, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to furnish the details called for by A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh. 13. The next issue relates to disallowance of repairs & maintenance expenses. We notice that the A.O. has made the above said disallowance by entertaining a presumption t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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