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TMI Blog2018 (8) TMI 1753X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, Commissioner (Appeals) has totally ignored such evidences filed by the assessee. Therefore, keeping in view the decision of the Tribunal in assessee’s own case for assessment year 2008–09 and 2009–10 as referred to above, we restore the issue to the file of the Assessing Officer for de novo adjudication after due opportunity of being heard to the assessee - Assessee’s appeal is allowed for statistical purposes. - ITA no.3907/Mum./2016 - - - Dated:- 29-8-2018 - Shri Saktijit Dey And Shri Ramit Kochar, JJ. Revenue by: Shri Manoj Kumar Singh Assessee by: Shri Manish V. Shah a/w Ms. Foram Bhanushali ORDER Saktijit Dey, Aforesaid appeal has been filed by the assessee challenging the order dated 20th April 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,22,00,612 as income from house property. After allowing statutory deduction he added back an amount of ₹ 1,55,40,429. Though, the assessee challenged the aforesaid addition before the learned Commissioner (Appeals), however, learned Commissioner (Appeals) following the decision of the Tribunal in assessment year 2003 04 upheld the addition made by the Assessing Officer. 4. The learned Authorised Representative admitting the fact that in assessment years 2003 04, 2004 05 and 2007 08, the issue has been decided against the assessee by the Tribunal and assessee s appeals are pending before the Hon'ble Jurisdictional High Court, submitted that assessee is not the owner of the premises which were sub tenanted or let out. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from sub letting of premises as business income. Thus, the learned Authorised Representative submitted, the issue in dispute may be restored to the Assessing Officer for deciding afresh in the light of the directions of the Tribunal in assessment year 2008 09 and 2009 10. 5. The learned Departmental Representative submitted that the issue may be restored to the Assessing Officer for fresh adjudication keeping in view the directions of the Tribunal for assessment year 2008 09 and 2009 10. 6. We have considered rival submissions and perused materials on record. It is evident from facts on record that the issue whether the rent, commission and service charges received from sub letting the premises is a recurring dispute between the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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