SHRI VINOD SHARMA,NEW DELHI vs. ACIT, CIRCLE, SHIMLA
In the result, Assessee’s appeal is partly allowed
ITA 1340/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh06 Aug 2025AY 2015-16
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1340/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 Vinod Sharma, Acit, बनाम B-1/3, Safdarjang Enclave, Circle, New Delhi-110029. Shimla. Vs. "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri. Vishal Mohan, Sr. Advocate With Shri Abhinav, Advocate (Virtual Mode) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 14-05-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 06- 08-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 16-08-2019 Of Ld. Commissioner Of Income Tax (Appeals), Shimla H.P. [ Herein Referred To As ‘Cit(A)’]
For Appellant: Shri. Vishal Mohan, Sr. Advocate with Shri Abhinav, Advocate (Virtual mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 10Section 10(13)Section 54F
House Rent
Allowance claimed by the Assessee-appellant.
4. The Ld. CIT(A) in his order has given a very clear and categorical findings on this issue which is as under: -
“5.2.2 The detailed observation of the A.O.
are already made supra. The undisputed
1340-Chd-2019
Vinod Sharma, New Delhi
3
facts that emerge are that the assessee
