19 SOT 251 (Delhi); and DLF Office Developers v. ACIT, Delhi

Mohit Vijaykumar Gupta, Mumbai vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed, Ground No

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1091/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Mohit Vijaykumar Gupta The Dcit बनाम/ B-1001, Juhu Trishul, Circle-2(1)(1) V/S. Gulmohar Cross Road No.6 Ahmedabad – 380 015 Jvpd Vile Parle West Mumbai – 400 049 "थायी लेखा सं./Pan: Adfpg 7162 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri J. C. Desai, Ca Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 06/08/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/12/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Assessee Has Raised The Following Grounds Of Appeal: Mohit Vijaykumar Gupta Vs. Dcit Asst. Year : 2021-22

…to rent out the said flats through brokers but could not produce confirmations as the same were not preserved upon the subsequent sale of the flats. He relied upon judicial precedents including Premsudha Exports (P.) Ltd. v. ACIT [(2008) 110 ITD 158 (Mum.) / 17 SOT 293] and Shri Sachin R. Tendulkar v. DCIT [ITA No. 3755/Mum/2016, order dated 09.02.2018] to argue that the benefit of section 23(1)(c) applies even if the property, held with an intention to let out, remains vacant for the whole or part of the year. The CIT(A), however, noted that no corroborative material was filed either before the AO or during the…