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TMI Blog2021 (8) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee failed to file the supportive details to verify the claim of expenditure. In other words, he has not gone through the details filed before him. Considering all we deem it proper to restore the issue to the file of the CIT(A) with a direction to verify the details already on record and decide the issue as per fact and law by passing a speaking order on the issue of capital or Revenue nature of the expenses. While doing so, he shall give due opportunity of being heard to the assessee. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. - ITA No. 26/Del/2017 - - - Dated:- 3-8-2021 - R. K. Panda , Member ( A ) For the Appellant : K. Sampath and V. Rajkumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same has been claimed under the head 'Research and development expenditure' as this was invested by the company for the purpose of experiment and on creative work undertaken systematically to increase the knowledge and skill of the personnel and for tentative development. Subsequently, it was submitted that the expenditure of ₹ 21 lakhs has been incurred for various assignments and the details were also filed before the AO. It was submitted that the expenditure was incurred in the experiments of various types of farming along with discovery of variety of seeds in different places and for different kinds of suitable done to the crops. 5. However, the AO was not satisfied with the arguments advanced by the assessee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit. However, every enduring benefit cannot be treated as capital in nature and in certain cases, it has to be treated as revenue in nature. He submitted that the ld. CIT(A), without going through the details filed before him, passed the order dismissing the appeal of the assessee wherein he has mentioned that the assessee has not filed supportive details. He accordingly submitted that the matter may be restored to the file of the CIT(A) for fresh adjudication on the basis of material already available on record. 9. The ld. DR, on the other hand, while supporting the order of the CIT(A), drew the attention of the Bench to certain paragraphs of Essential Commodities Act, the report of the Parliamentary Standing Committee on Fertilizers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AO was of the view that the expenses have the nature of creating enduring benefit and, therefore, it squarely falls under capital in nature. I find, the ld. CIT(A), without going through the various details filed before the AO had dismissed the appeal filed by the assessee on the ground that the assessee failed to file the supportive details to verify the claim of expenditure. In other words, he has not gone through the details filed before him. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to verify the details already on record and decide the issue as per fact and law by passing a speaking order on the issue of capital or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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