2010 (2) TMI 43

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....espondent: None BADAR DURREZ AHMED, J CM 1650/2010 The delay in re-filing the appeal is condoned. This application stands disposed of. ITA 165/2010 1. This appeal by the revenue is directed against the order dated 27.02.2009 passed by the Income Tax Appellate Tribunal in ITA No. 2967/Del/2007 relating to the assessment year 2004-2005. 2. The only issue that is sought to be raised....

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....on on the following works:- "(i) Water proofing of roofs with stones. (ii) Reinforcement of old beams in which steel bars and plasters were corroded. (iii) Relaying of worn out flooring of print shop/ process rooms etc. (iv) Repairing and relaying / carpeting of roads running inside the press compound. (v) Repairing and replacement of workers wash rooms, hand wash areas, damaged gla....

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....wable expenditure. However, the Assessing Officer and the Commissioner of Income Tax (Appeals) were perhaps impressed by the magnitude of the expenditure in the current year which was to the tune of Rs 35,51,245/- and came to the conclusion that it was in the nature of capital expenditure and, therefore, disallowed the same. 5. The Tribunal, after examining the facts of the case, came to the co....

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....observed that the authorities below had acted on the presumption that a part of the building had been demolished and that the items had actually been used for erection of a new structure. However, the Tribunal also observed 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. ....