In the result, ITA No. 463/Coch/2016 is allowed and ITA No
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
house property. Since the learned CIT-DR has not controverted the above submission made by the appellant, we direct the AO to delete the addition of Rs. 20,952/-. 12. Accordingly the appeal filed by the assessee stands allowed. 13. The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi