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TMI Blog2011 (6) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 21/4/2010 of CIT(A) IV, Mumbai relating to assessment year 2007-08. Grounds of appeal of the assessee read as follows: "1. On the facts and under the circumstances of the case and in law, the learned CIT(A) erred in confirming action of AO of taxing the notional value of second flat even though both the flats are used as one house and there is no separate kitchen. Hence, CIT(A) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach other and are being used as one flat and both the flats are self occupied by the assessee. The assessee, therefore, submitted that value of flat No.10 cannot be brought to tax under section 22 of the Income Tax Act, 1961 (the Act) as it has to be considered as self occupied property. The assessee filed certificate of the society to show that flat No.9 & 10 were used as one flat for self occup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two flats one above the other in two floors. Both the flats were occupied as one property with a connecting stair case within the flats. The ITAT held that both the flats were to be considered as self occupied. The CIT(A) however did not agree with the plea of the assessee for the following reasons. "8. I do not agree with the submissions of the authorized representative that if both the house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred the present appeal before the Tribunal. 5. We have heard the rival submissions. We are of the view that in the light of the undisputed fact that both the flats were combined and used as one flat they are to be considered as self occupied. The fact that there were two separate agreement for purchase of flats would not mean that they were two separate properties. The CIT(A) was not justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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