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TMI Blog2022 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... he relief cannot be granted. Hence, the appeal is dismissed. Further the order of the ld. CIT(A) does not indicate that he has asked for the copy of such home loan interest certificate as well as other evidences to settle the issue in dispute. However, the assessee has very explicitly filed the details as to the calculation in the income tax return as well as income from house property. At both the places, the income chargeable under the head House Property holds good similar amount of Rs.1,37,444/-. Hence, there is no question of confirming the disallowance of interest paid on house property amounting to Rs.1,56,556/-. Keeping in view the above facts, circumstances of the case, computation of ITR, salary certificate issued by Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Rs.1,56,556/- on account of house property which is allowable as per law, also erred in not considering the material in the true perspective and sense. Hence, the addition so made by the AO and confirmed by the ld. CIT(A) is being totally contrary to the provisions of law and facts of the record and hence the same may kindly be deleted in full. 3.The AO has grossly erred in law as well as on the facts of the case in charging interest u/s 234ABC. The appellant totally denies its liability of charging of any such interest. The interest so in charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 2.1 Apropos Ground No. 1 and 2, brief facts of the case are that the assessee is a salaried person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Return. Gross Rent Received Rs.4,20,000/- 30% deduction Rs.1.26.000/- Interest Payable Rs.1,56,556/- Income chargeable under the head House Property Rs.1.37,444/- The ld. AR thus stressed upon his submission that while uploading the IT return the calculation or income of house property as well in the computation of total income, the income chargeable at both the places under the head House Property is same i.e. Rs.1,37,444/-. The ld. AR further submitted that due to some technical error or mistake in the software the interest payable has not come in the form, however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m has not been taken in the ITR then as to why the total income has not been increased when all the calculations are automatic and if the assessee had not taken the interest claim then he could not have shown the Income Chargeable under the head House Property at Rs.1,37,444/- rather than the same should have come to Rs.2,94,000/- (Rs.1,37,444 plus 1,56,556/-). He further submitted that it is not the first year of claim of house loan interest but the assessee is claiming the same since 2010 when the loan was taken. To this effect, the ld. AR of the assessee relied on following decisions. 1. Smt. Sneh Lata Jain vs CIT 192 CTR 50 (J K) 2. Smt. Raj Rani Gulati vs CIT 69 DTR 122 (All) 3. CIT vs B.G. Shrik Construction Technology (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed an order u/s 154 of the Act rejecting the request of the assessee. However, in first appeal, the ld. CIT(A) dismissed the appeal of the assessee by observing as under:- 4. On verification of the copy of the return filed by the appellant, it is found that there was no any claim of interest payable on borrowed capital. In that column i.e. in the column B2(v), it is mentioned as Nil. There are no any merit in the claim of the appellant that the ld. AO has grossly erred in law as well as on the facts of the case in not giving the benefit of Rs.1,56,556/- of interest paid on house loan and erred in making the addition of Rs.1,56,556/- on account of house property which is allowable as per law. The appellant has also not filed the copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30% deduction Rs.1,26.000/- Interest Payable Rs.1,56,556/- Income chargeable under the head House Property Rs.1.37,444/- This indicates that at both the places, the income chargeable under the head House Property holds good similar amount of Rs.1,37,444/-. Hence, there is no question of confirming the disallowance of interest paid on house property amounting to Rs.1,56,556/-. Keeping in view the above facts, circumstances of the case, computation of ITR, salary certificate issued by Bank of Baroda and house property income shown at Rs.1,37,444 in the ITR Form of the assessee as well as the Certificate dated 26-04-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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