ITO 1(2)(2), MUMBAI V. SUDHIR OMPRAKASH BAHL, MUMBAI

ITA 455/MUM/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7859 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 19-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN
• Assessee Lawyers: M SUBRAMANIYAM
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 455/MUM/2015 ASSESSMENT YEAR: 2011 - 12 ITO - 1(2)(2) ROOM NO. 527, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD MUMBAI - 400020 VS. SUDHIR OMPRAKASH BAHL, 41 - B, JOLLY MAKER APARTMENT - I, PARADE, MUMBAI - 400005 PAN NO. AAMPB8549F APPELLANT RESPONDENT REVENUE BY : MR. V. JUSTIN, DR ASSESSEE BY : MR. M. SUBRAMANIYAM , AR DATE OF HEARING : 13/11 /2017 DATE OF PRONOUNCEMENT : 29/12/2017 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE REVENUE . THE RELEVANT ASSESSMENT YEAR IS 2011 - 12. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME TAX (APPEALS) - 2 , MUMBAI AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) OF THE INCOME TAX ACT 1961, (THE ACT). 2. THE GROUND RAISED BY THE REVENUE IN THIS APPEAL IS AGA INST THE ORDER OF THE LD. CIT(A) HOLDING THAT THE FAIR RENT DETERMINED BY THE ASSESSING OFFICER (AO) WAS NOT IN ACCORDANCE WITH SECTION 23(1)(A) OF THE ACT. SUDHIR OMPRAKASH ITA NO. 455/MUM/2015 2 3. BEFORE US, THE LD. DR SUBMITS THAT THE LD. CIT(A) WAS NOT RIGHT IN APPLYING THE JUDGMENT OF HON BLE DELHI HIGH COURT IN THE CASE OF MONI KUMAR SUBHA 333 ITR 38 (DEL), EVEN THOUGH THE FACTS BROUGHT OUT ON RECORD SUGGESTS EXTRANEOUS REASONS FOR DEFLATED RENT WHICH IS IN CONFORMITY WITH OBSERVATION OF THE HONBLE SUPREME COURT IN THE CASE OF CORPORATION OF CALCUTTA V. SMT. PADMA DEBI AIR 1962 SC 151. THE LD. DR RELIES ON THE ORDER OF THE AO. 4. PER CONTRA THE LD. COUNSEL OF THE ASSESSEE RELIES ON THE ORDER OF THE LD. CIT(A). ALSO RELIANCE IS PLACED BY HIM ON THE ORDER OF THE ITAT E BENCH MUM BAI IN ASSESSEES OWN CASE FOR THE AY 2009 - 10 (ITA NO. 1839/MUM/2013) AND THE JUDGMENT OF THE HONBLE BOMBAY HIGH COURT IN CIT V. SHRI SUDHIR BEHL DECIDED ON 22.08.2014. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE FIND THAT THE GROUNDS OF APPEAL RAISED BY THE REVENUE IN THE IMPUGNED ASSESSMENT YEAR WERE SAME AS THE GROUNDS RAISED BEFORE THE TRIBUNAL FOR ASSESSMENT YEAR 2009 - 10 IN ITA N O . 1839/MUM/2013. THE TRIBUNAL HELD AS UNDER: 4. WE HAVE CONSIDERED RIVAL CON TENTIONS AND CAREFULLY GONE THROUGH THE ORDER OF THE AUTHORITIES BELOW AND FOUND THAT SIMIL A R ISSUE HAS BEEN DECIDED BY THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 1999 - 2000 TO 2002 - 03 AND THE ASSESSMENT YEAR 2005 - 06 VIDE ORDER DATED 18.11. 2011. AS THE FACTS AND CIRCUMSTANCES OF THE CASE ARE SAME, THE CIT(A) HAD TAKEN THE MONTHLY RENT OF RS.28,000/ - AS TAKEN BY THE TRIBUNAL IN THE AY 2005 - 06 AND THEREAFTER INCREASED IT BY 20% AND THUS COMPUTED ALV AT RS.33,6000/ - PER MONTH. RESPECTFULLY FOLL OWING THE ORDER OF THE TRIBUNAL, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF CIT(A). 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. SUDHIR OMPRAKASH ITA NO. 455/MUM/2015 3 5.1 ON SIMILAR FACTS, THE HONBLE BOMBAY HIGH COURT IN THE CASE OF SHRI SUDHIR BEHL (SUPRA) IN ITA NO. 515, 517, 518, 519, 520, 1080 AND 1107 OF 2012 HAS DISMISSED THE APPEAL FILED BY THE REVENUE. 6. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE UPHOLD THE ORDER OF THE LD. CIT(A). 7. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/12/2017. SD/ - SD/ - (D.T. GARASIA) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 29/12/2017 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI