The Tax Publishers2022 TaxPub(DT) 4388 (Bang-Trib)

INCOME TAX ACT, 1961

Section 254(1)

Additional grounds being a legal ground was admitted for adjudication. Neither before AO nor before CIT(A) such a plea was taken. In fact, the plea before AO was that assessee should be allowed benefit of deduction of exemption atleast in respect of one residential unit and it has been submitted that for the convenience, the built-up area was divided into 3 units and that cannot be basis that the assessee got 3 residential houses. In order to decide this issue, it would be necessary to examine the plan and the manner in which the construction of the 3 units had been done and how the property had been enjoyed by assessee. Therefore, issue was remanded to AO for adjudication afresh.

Appeal (Tribunal) - Additional ground - Admissibility -

Assessee by way of additional ground of appeal raised before AO and CIT(A) pleaded that both AO and CIT(A) were not justified in disallowing the claim of exemption under section 54F towards residential units falling to the share of assessee in terms of JDA dated 20-6-2014 under the facts and in the circumstances of assessee's case. CIT(A) ought to have appreciated that assessee had received 50% of the built-up area in the ground floor along the entire built-up area in the first floor, which constituted one residential house and, therefore, view adopted by AO that assessee had more than one residential house and was thus not entitled to the benefit of the deduction under section 54F was completely opposed to the judicial position under the facts and in the circumstances. Held: Additional grounds being a legal ground was admitted for adjudication. Neither before AO nor before CIT(A) such a plea was taken. In fact, the plea before AO was that assessee should be allowed benefit of deduction of exemption atleast in respect of one residential unit and it has been submitted that for the convenience, the built-up area was divided into 3 units and that cannot be basis that the assessee got 3 residential houses. In order to decide this issue, it would be necessary to examine the plan and the manner in which the construction of the 3 units had been done and how the property had been enjoyed by assessee. Therefore, issue was remanded to AO for adjudication afresh.

Relied:NTPC Ltd. (1998) 229 ITR 283 (SC) : 1998 TaxPub(DT) 342 (SC)

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2015-16



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