In this question why is the capital expenditure adjusted for the year 2014 when this expenditure was actually incurred in 2013?

Siddhant,

Here, the financial year involved are as follows.

April 01, 2011 to March 31, 2012 (Year 1)
April 01, 2012 to March 31, 2013 (Year 2)​
April 01, 2013 to March 31, 2014 (Year 3)​
April 01, 2014 to March 31, 2015 (Year 4)

Now, locate the year in which December 01, 2013 should come. It is one that has been put in bold.

Hope, you got it now.