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2021 (3) TMI 156 - AT - Income TaxIncome from house property - Determination of rental income - whether the flat Nos. 16 & 17B situated in 5th floor, flat No. 18 situated in 6th Floor could be considered as a single unit or separate unit? - HELD THAT:- There is no dispute that assessee is having three properties namely 1/3rd share in flat No. 18, half share in flat No. 16 and full share in flat No. 17B. It is not in dispute that flat Nos. 16 & 18 are situated at 5th and 6th floor respectively - It is not in dispute that these flats are duplex flats having a common staircase attached to both the floors inside the said premises and therefore, adjusted adjacent to each other. This is also evidenced from a certificate dated 06/11/2018 issued by Kalpak Cooperative Housing Society Ltd., It is not in dispute that flat No. 17B is adjacent to flat No. 16 on 5th floor and the society has considered flat No. 16 & 17B as one single unit. This fact is evidenced by certificate dated 25/05/2016 issued by Kalpak Co-operative Housing Society. From the above, it could be seen that all the three flats i.e. Flat No. 16, 17B and 18 are to be considered as one single unit and treated as self-occupied. This Tribunal in assessee's own case [2019 (7) TMI 1753 - ITAT MUMBAI]had accepted the fact that properties of the three flats are to be considered as one single unit and treated as self-occupied property but since there was some additional evidence filed in that case, the same was restored to the file of the ld. AO for verification and decided in accordance with law. This Tribunal had also considered the fact that merely because certain income had been offered voluntarily by the assessee in the returns filed for subsequent years, that would not bind assessee for the year under consideration as there is no estoppel against the statute and the said change in stand in the peculiar facts and circumstance of the instant case cannot be termed as 'colourable device'. For the year under consideration, we find that there is no additional evidence filed by the assessee requiring any verification of the lower authorities. Respectfully following the decision of this Tribunal in assessee's own case and also in the case of assessee's mother-in-law referred to supra, we direct the ld. AO to delete the addition on account of notional rental income in the hands of the assessee. Accordingly, the ground Nos. 1-4 raised by the assessee are allowed.
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