SELVARAJ SHANTHAMANI,COIMBATORE vs. THE ITO, NCW 3(1), COIMBATORE

आदेश/ O R D E R

Manoj Kumar Aggarwal (Accountant Member)

appeal, the assessee is aggrieved by confirmation of certain additions of Rs.13.51 Lacs which represent deemed letting value of four properties owned by the assessee. 2. At the time of hearing, none appeared for assessee. However, I find that the material on record is sufficient enough for disposal of appeal. 3. Upon perusal of assessment order, it could be seen that the impugned addition represent deemed letting value of 4 properties owned by the assessee at Masagounden Chettipalaym, Annur S.F.No.655/3C, Site Nos. 37 to 40. These properties have been considered by Ld. AO as deemed to be let out. 4. During appellate proceedings, the assessee submitted that these properties were vacant land. However, the plea was rejected by Ld. CIT(A) on the ground that the assessee could not produce complete details and evidences to substantiate that the four properties were vacant land and there was no construction done in the said land. Aggrieved, the assessee is in further appeal before me. 5. Upon perusal of page nos. 32 to 35 of the paper-book, it could be seen that the Village Administrative Officer has certified that these properties are vacant sites. The said certificates were furnished by the assessee during e-proceedings also. The assessee, vide submissions dated 24.02.2021, submitted that these properties were vacant sites only and no income was derived from these vacant sites. To support the same, the payment receipts of vacant site development charges as paid to local authorities was also furnished. These documents

would show that the four sites were vacant land only which could not be deemed to be let out. The lower authorities have failed to consider these documents. Therefore, I have no hesitation in deleting the impugned addition. 6. The appeal stand allowed.

Order pronounced on 12th September, 2022.

Sd/- (MANOJ KUMAR AGGARWAL) लेखासद* /ACCOUNTANT MEMBER

चे$ई/ Chennai; िदनांक/ Dated : 12.09.2022 JPV JPV JPV JPV आदेशकीOितिलिपअ#ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु: (अपील)/CIT(A) 4. आयकरआयु:/CIT 5. िवभागीय�ितिनिध/DR 6. गाडEफाईल/GF