9911796707
TMI Blog2023 (3) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL MEMBER : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2022-23/1043740060(1) dated 05.07..2022 for the Assessment Year (A.Y.) 2017-18. 2. Brief facts of the case are that the assessee is an individual, filed her return of income, showing the rent received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake., since, there is no mistake in the proceedings u/s 154. The Ld.CIT(A) further observed that if at all there is grievance for the assessee, the same would have arisen during the intimation u/s 143(1), but not at the stage of 154. Hence, the Ld.CIT(A) dismissed the appeal of the assessee. 4. On being aggrieved, the assessee preferred appeal before the Tribunal and raised the following ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which does not require specific adjudication. 6. Ground No.2 and 3 relate to taxability of rental income under "income from house property" or "income from other sources". The Ld.AR contended that rental income of a person other than the owner cannot be charged to tax under the head "income from house property". He further submitted that the rental income received by the tenant by sub letting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the order of the Ld.CIT(A), pleaded to uphold the order of the Ld.CIT(A) and dismiss the appeal of the assessee. 8. We have heard both the parties and perused the material available on record. There is no dispute that the assessee took the property for lease and sublet the property, thereby, received rental income and offered the same as income from other sources. The contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion clearly establishes that if the assessee is owner and thereby receives any income from house property, it should be taxed under the head "income from house property". But in the case on hand, the assessee received rent only by sub letting the property, therefore, we are of the view that the assessee has rightly shown the rental income under the head "income from other sources". We, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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