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TMI Blog2016 (2) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... R.K. Bothra, ld. counsel for the assessee, is that the impugned issue is covered by the decision of the Tribunal in the case of Mrs. Amarjit Kaur Kohli(mother of the assessee) vs ITO (ITA No.588/Mum/2010) order dated 28/05/2010. This factual matrix was consented to be correct by Shri Pramod Nikhalje, ld. DR. However, the ld. DR contended that assessee did not file the leave and license agreement and further the receipts of payment of municipal taxes was also not produced. 2.1. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that the assessee is an individual declared nil income in his return filed on 29/09/2009. The ld. Assessing Officer disallowed society charges amounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i vs ITO, ITA No.588/Mum/2010, order dated 28/05/2010 and another decision in the case of Neelam Cable Manufacturing Company (63 ITD 1)(Del.) and another decision of the Mumbai Bench of the Tribunal in Bombay Oil Industries (ITA No.550/M/2000) order dated 15/11/2000, in Sherrif Construction (2009 TIOL 126). The ratio laid down in CIT vs Dalhousie Properties Ltd. 116 ITR 289 (Cal.) affirmed in (1984) 149 ITR 708 (SC) holding that liability in respect of municipal of taxes which an owner has to discharge is eligible for deduction. Identical ratio was laid down in Hyderabad Cooperative Central Trading Society Ltd. vs CIT 173 ITR 690 (AP), CIT vs L. K. Chatiyar 132 ITR 416 (Mad.), CIT vs Shankarnarayana Hotels Pvt. Ltd. 198 ITR 373 (Karn.), CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch decision can be said to be justified. Broadly, we are in agreement with the contention of the ld. counsel for the assessee, because, as per section 251, which deals with power of the Ld. First Appellate Authority, sub-section (2) says that the Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund, unless the appellant has had a reasonable opportunity of showing cause against such enhancements or reduction. It is also noted that in the impugned order, even there is no whisper to the effect that any show-cause notice was issued to the assessee. Even, from Form No.35, no such ground was raised. The Ld. Commissioner of Income Tax (Appeals) has committed jurisdictional error while coming to a part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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