JEHANGIR H C JEHANGIR,MUMBAI vs. ASST 12(3), MUMBAI

18/02/2016 सुनवाई क� तार�ख / Date of Hearing : 16/03/2016 आदेश क� तार�ख /Date of Order: आदेश / O R D E R Per Ashwani Taneja (Accountant Member): This appeal has been filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), Mumbai- 23 {(in short ‘CIT(A)’}, order dated 24.01.2014 passed against assessment order u/s. 143(3) dated 19.12.2011 for the Assessment Year 2009-10 on the following grounds:

“On the facts and circumstances of the case and in law,

2 Jehangir HC Jehangir the Learned Commissioner of Income Tax(Appeals)-23 has erred in confirming the treatment given by the learned Income Tax Officer to Income received from Amenities as ‘Income From Other Sources’ as against our claim of ‘Income from House Property.’ 2. Without prejudice to the generality of the contentions raised hereinabove in Ground of Appeal no.1, on the facts and circumstances of the case and in law, the Learned Officer be directed to allow the expense incurred against the amount charged and recovered for Amenities.

3. On the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals0-23 has erred in confirming the disallowed of Rs.4,28,618/- made u/s. 14A r.w. Rule 80D especially when the appellant has not claimed any expenses in relation to earning such exempt income.

4. Your Appellant craves to consider each of the above Grounds of Appeal without prejudice to each other and craves leave to add, amend or alter or to furnish fresh and/or detailed Grounds of Appeal. ”

3 Jehangir HC Jehangir 3.1. Ld. DR made no objection for allowing us to withdraw the appeal of the assessee.

3.2. In view of these circumstances, we permit the assessee to withdraw the appeal.

Order pronounced in the open court on 16th March , 2016.