IN INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ITA No.5302/Mum/2015 (A.Y:2010-11) Rajesh A. Yagnik, 601, Siddharth Vs. Dy. Commissioner of Apartments, R. G. Thadani Marg, Income Tax, Central Circle - Worli, Mumbai 400 018 OSD-1, Room NO.409, 4 t h PAN:AAOPY 1369Q floor, Aayakar Bhavan, M. K. Road, Mumbai- 400 020 Appellant .. Respondent Appellant by .. Shri Vimal Punmiya, AR Respondent by .. Shri B. S. Bist, Sr. DR Date of hearing .. 22-09-2016 Date of pronouncement .. 22 -09- 2016 ORDER PER MAHAVIR SINGH, JM: This appeal of assessee is arising out of order of CIT (Appeals)-52, Mumbai in appeal No.CIT (A)-52/DC/AC-CC-44)/6/2014-15 dated 31-08-2015. Assessment was framed by DCIT, Central Circle, OSD-1, Mumbai for assessment year 2010-11 u/s 143(3) of Income Tax Act, 1961 (hereinafter Act ) vide his order dated 25-03-2014. 2. only issue in this appeal of assessee is against order of CIT (A) confirming action of Assessing Officer in taking ALV of self-occupied house property. For this, assessee has raised following ground No.1:- 1) learned CIT (A) has erred on facts and in law in confirming addition of Rs.1,75,000/- made by A O by allowing only part of house as Self Occupied House Property without any proper and justifiable basis . 3. At outset, learned Counsel for assessee filed copy of Tribunal s order in assessee s own case for assessment year 2009-10 in ITA No.1340/Mum/2015 dated 12-01-2016, wherein Tribunal has restored matter back to file of A O in earlier year vide Para 6 as under:- 6. We had carefully gone through order of Tribunal, wherein on similar facts Tribunal observed as under: - 2.1 I have considered rival submissions and perused material available on record. Without going into much 2 ITA No.5302/Mum/2015 deliberation and considering facts and arguments asserted from both sides, factual matrix is not coming out whether it is one residential unit (as has been claimed by assessee) of four separate residential units (as has been claimed by ld. DR), therefore, Ld. Assessing Officer is directed to examine factual matrix and then decide in accordance with law. It is observed that if internal wall of different units has been removed and flats have been converted into one residential unit then certainly no addition is warranted. If it is found that these are separate units and internal walls has not been removed and in fact it is found that these are four independent units, then addition so made by t he Revenue is justified. Therefore, ld. Assessing Officer is directed to examine facts and then decide in accordance with law. assessee be given opportunity of being heard and also to explain true facts. appeal of assessee is allowed for statistical purposes. Finally, appeal of assessee is allowed for statistical purposes. Respectfully following above decision of Tribunal and taking consistent view, we also restore back issue to file of A O exactly on same line. A O will reframe assessment in terms of Tribunal s direction. 4. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open court on 22-09-2016. Sd/- Sd/- (RAJESH KUMAR) (MAHAVIR SINGH) ACCONTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 22-09-2016 Lakshmikanta Deka/Sr.PS 3 ITA No.5302/Mum/2015 Copy of Order forwarded to: 1. Appellant 2. Respondent. 3. CIT (A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, Assistant Registrar ITAT, MUMBAI Sr.No. Particulars Date Initials Member Concerned 1 Dictation given on 22/09/16 LK Deka JM 2 Draft placed before author 22/09/16 3 Draft proposed/placed before second Member 4 Draft discussed/approved by Second member 5 Approved Draft comes to Sr.PS 6 Kept for pronouncement on 7 File sent to Bench Clerk 8 Date on which file goes to Head Clerk 9 Date of dispatch of Order Rajesh A. Yagnik v. Dy. Commissioner of Income-tax, Central Circle OSD-1, Mumbai