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TMI Blog2022 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ion u/s. 54F of the Act in respect of Flat No.301. Appeal of the assessee is partly allowed for statistical purposes. - ITA No.367/CTK/2019 - - - Dated:- 27-6-2022 - S/Shri George Mathan, Judicial Member And Arun Khodpia, Accountant Member For the Assessee : Shri Kailash Chandra Majhi, AR For the Revenue : Shri Umakant Dhrupati, Sr DR ORDER PER BENCH This is an appeal filed by the assessee against the order of the CIT(A) -2 Bhubaneswar dated 20.8.2019 for the assessment year 2016-17. 2. Shri Kailash Chandra Majhi, ld AR appeared for the assessee and Shri Umakant Dhrupati, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR of the assessee that the assessee had been allotted land bearing Plo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee had claimed exemption u/s.54F of the Act in respect of cost of construction of all three flats and the Assessing Officer disallowed the claim of exemption u/s.54F because the assessee had constructed three residential houses in two different floors and denied the assessee exemption u/s.54F of the Act. It was the submission that on appeal, the ld CIT(A) had dismissed the assessee s appeal by holding the flats as separate units. It was the submission that the assessee aggrieved with the order of the ld CIT(A), has filed the appeal before the Tribunal. It was the submission that the assessee is using all three flats as there is only one kitchen. To examine the veracity of the claim of the assessee, a remand report after phys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between them. But the Flat No. 301 which is situated in the upstair is a separate and independent unit not linked with Flat No. 201 202. Hence, it is ascertained that the premises is not a single unit rather multiple units. In this regard the copy of the statement recorded at the time of physical verification by the Power of Attorney holder is enclosed herewith for necessary action and kind perusal of the Hon'ble Tribunal. Yours faithfully. Sd/- (Kalpataru swain) Income Tax Officer, Ward - 3(1), Bhubaneswar In the remand report, the Assessing Officer after physical verification has found that Flat No.201 202 is designed to be a single unit without any dividing wall or partition wall between them. Flat No.301 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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