2021 (9) TMI 681

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..... Shri Brajendra Kumar (DR) ORDER PER SAKTIJIT DEY, JM This is an appeal by the assessee against order dated 09.10.2019 of learned Commissioner of Income Tax (Appeals)-4, Mumbai for the assessment year 2008-09. 2. In the solitary ground raised, the assessee has challenged disallowance of deduction claimed towards depreciation, repairs, maintenance and rates and tax aggregating to Rs. 6,71,80 .....

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..... after before the Tribunal. Vide order 12.04.2017 in ITA No. 5959/Mum/2011, the Tribunal granted relief on some issues, whereas, some other issues were restored back to the AO for fresh adjudication. In pursuance to the directions of the Tribunal, the AO passed a fresh assessment order making certain additions/disallowances. Assailing the assessment order, assessee preferred appeal before learned C .....

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..... nd maintenance of the premises used for business. He submitted, all evidences relating to such expenditure was also furnished. Therefore, the disallowance of expenses alleging non-furnishing of evidences is without any basis. As regards rates and taxes of Rs. 75,281/-, he submitted, the assessee has incurred such expenses towards rates and taxes on property used for business. He submitted, similar .....

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..... cord, we find that the property on which the assessee has claimed depreciation is different from the properties on which the assessee has received rental income. It is observed, the properties from which the assessee had declared rental income are situated at Ahmedabad and Coimbatore. Whereas, depreciation has been claimed in respect of a property at 3rd and 4th Floor V.V. Gandhi Marg, Mumbai, whi .....

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..... e assessee's claim of deduction under misconception of facts. Further, we are also of the view that the allegation of the departmental authorities that the assessee has not furnished details/evidences in support of its claim that such expenditure relate to property which have been rented out, is incorrect. In view of the aforesaid, we are inclined to delete the disallowance of Rs. 6,71,808/-. Grou .....

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