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2018 (8) TMI 1753 - ITAT MUMBAIAssessing the income received from rent, compensation and service charges - income from house property OR income from business and profession - admission of additional evidence - Held that:- In the impugned assessment year also in course of hearing before the learned Commissioner (Appeals) the assessee had submitted similar additional evidences for consideration of the learned Commissioner (Appeals) and to impress upon the fact that by virtue of these additional evidences holding the assessee as a monthly tenant, the decision of the Tribunal in earlier assessment years cannot be followed. It is apparent on record, Commissioner (Appeals) has totally ignored such evidences filed by the assessee. Therefore, keeping in view the decision of the Tribunal in assessee’s own case for assessment year 2008–09 and 2009–10 as referred to above, we restore the issue to the file of the Assessing Officer for de novo adjudication after due opportunity of being heard to the assessee - Assessee’s appeal is allowed for statistical purposes.
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