2021 (9) TMI 681

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Hitesh Jain (AR) Revenue by: 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re learned Commissioner (Appeals) and thereafter 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,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tually incurred such expenditure for repair and 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 prop....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e statute. However, on perusal of materials on record, 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 a....