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TMI Blog2017 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer has legally erred in ignoring the direction of the Hon'ble ITAT which has been wrongly and illegally confirmed by Ld. CIT(A). 2. Because the Ld. CIT(A) has erred both in law and on facts in confirming the action of the Assessing Officer in assessing the income from parking space, of commercial building named "Bharat Talkies" as income from other sources as against the income shown under the head income from business. The Assessing Officer has legally erred in ignoring the direction of the Hon'ble ITAT which has been wrongly and illegally confirmed by Ld. CIT(A). 3. Because the Ld. CIT(A) has wrongly, illegally and arbitrarily confirmed the disallowance made by the Assessing Officer as claimed vide Income & Expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record, Ld. CIT(A) failed to note that even if copies of the assessment order of the earlier years have not been furnished before him but the assessment order passed in earlier years under Section 143(3) of the Act are part of the record of the revenue, therefore, should been summoned before taking any adverse view against the assessee. It is well settled law that even if principle of res-judicata does not apply to the income tax proceeding but the principle of consistency shall have to be followed by the Revenue Authorities, unless different facts & adverse material is brought on record against the assessee. In the same facts and circumstances of the case, Revenue Authority could have taken a different view provided the facts available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reported in 123 JTR (Alld) 343, 20 ITR 451 (SC). Since I am of the view, the matter requires reconsideration on Ground Nos. 1 and 2, therefore. Ground No.3 and 4 of the appeal of the assessee would be dependent upon finding given by the A.O. on Ground Nos. I and 2. I accordingly set aside the orders of the authorities below and restore all the four grounds to the file of the A.O. with direction to re-decide these grounds in accordance with law as observed in ibis order and the A.O. shall give reasonable opportunity of being heard to the assessee." 3. In the second round, which has brought the assessee before us again, the Assessing Officer, made a similar addition as earlier, vide order dated 27.01.2015, whereas the ld. CIT(A) has dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment Years 2006-07 & 2007-08, rent received, shown as business income by the assessee, was accepted by the department and no addition was made. Facts for the year consideration have not undergone any change from those present in the said earlier years. Therefore, the observation of the CIT(A) that if in the earlier years, any decision has been taken by the Assessing Officer without considering a particular fact, the same mistake is not to continue, is not appropriate, since the facts in the year under consideration, as observed, are the same as those for the earlier years. The principle of res-judicata may not be applicable, but in the unchanged facts over the years, as accepted by the Department itself, consistency needs to be maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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