HARJEET SINGH KALRA,DELHI vs. ACIT, CIRCLE- 29(1), NEW DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2018-19 Sh. Harjeet Singh Kalra, 584, Gandhi Cloth Market, Delhi Vs. ACIT, Circle-29(1), New Delhi PAN: AADPK1374Q (Appellant)
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1061273623(1), dated
21.02.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. For the reasons stated in the assessee’s condonation averments, delay of 503 days in filing of instant appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &
Others (1987) 167 ITR 471 (SC).
Assessee by Sh. Harjeet Singh Kalra (Assessee)
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
29.10.2025
Date of pronouncement
29.10.2025
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Next comes the sole substantive issue of deemed annual letting value of the assessee’s shop no. 1, Devnagar, amounting to Rs.2 lakhs added by both the learned lower authorities. Learned departmental representative vehemently argues in support of the impugned addition that the same is very much based on the assessee’s declared rental income in the preceding assessment year. 4. That being the case, a perusal of the case records indicates that the assessee’s tenant Mohd. Arfi, s/o Gulam Rasood had already vacated the above stated house property, shop no. 1, Devnagar on 13.08.2016; and, therefore, his annual letting value computed for the entire relevant previous year could not be held as justifiable in nature. The same is directed to be deleted therefore.
No other ground or argument has been pressed before us.
5. This assessee’s appeal is allowed.
Order pronounced in the open court on 29th October, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 29th October, 2025. RK/-