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TMI Blog2017 (7) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (delay in filing) IN WTA 6/2017 1. For the reasons stated in the applications, the delay of 9 days in filing these appeals is condoned and these applications, accordingly, stand disposed of. CM APPL. No. 18294/2017 (Exemption) in WTA 2/2017 CM APPL. No. 18296/2017 (Exemption) in WTA 3/2017 CM APPL. No. 18298/2017 (Exemption) in WTA 4/2017 CM APPL. No. 18303/2017 (Exemption) in WTA 5/2017 CM APPL. No. 18309/2017 (Exemption) in WTA 6/2017 2. Allowed, subject to all just exceptions. WTA Nos. 1/2017. 2/2017.3/2017. 4/2017. 5/2017. 6/2017 3. The Revenue is in appeal against an order dated 26th October, 2016 passed by the Income Tax Appellate Tribunal (TTAT') in WTA Nos. 20/Del/ 2013, 28/Del/ 2013, 29/Del/ 2013, 30/Del/ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " As regards the property at Connaught Lane, the AO held that since the said building was presently lying vacant and not in use by the Assessee or any third party, it was not outside the purview of the WTA. 7. While the CIT(A) disagreed with the AO for AY 2004-05, the CIT(A) agreed for the AYs 2005-06 to 2009-10. Therefore, the Revenue was in appeal before the ITAT for the AY 2004-05 and the Assessee for the AYs 2005-06 to 2009-10. 8. The ITAT disagreed with the AO and the CIT (A) and held that both properties formed part of larger commercial establishments. The ITAT referred to the decision dated 1st November 2013 of the Gujarat High Court in ITA No. 932 of 2012 (CWT, Rajkot v. Vasumati Ben Chhaganlal Virani). 9. Before us, it was urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. It only provides that any property in the nature of commercial establishment or complexes shall be excluded from the term assets as defined in clause(i) of section 2(ea). Further that it nowhere provides that only if such commercial complex is occupied by the owner then alone the exclusion shall take effect. On both counts thus contention of the Revenue cannot be accepted. It is significant to note that exception sub-clause (5) of clause(i) of section 2(ea) pertains to any house which the assessee may occupy for the purposes of any business or profession carried on by him. Thus whenever legislature desired that exclusion may apply only if property is self occupied, it was so provided. Significantly, in subclause (5), there is no such ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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