TMI Blog2021 (1) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... details in support of its claim. These have not been discussed in the orders of the authorities below. CIT appeals has raised certain queries in his appellate order. It is not discernible that he has confronted the assessee with the same. He has written in his order that assessee has not shown factual details - unless CIT appeal puts it across to the assessee, the assessee cannot comply with the learned CIT appeals questions which are in CIT appeals mind - assessee has submitted certain materials including the rental agreements, copies of bylaws , a sketch of the rented portion and certain case laws also. AO has wondered as to how the assessee has not explained how on similar reasoning assessee has not treated the gym charges and rents r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case, the learned Commissioner of (Appeal)- 53, ( learned CIT(A) ) has erred in adding a sum of ₹ 11,78,100/- on account of rent income received by the Appellant from two of its members under section 22 of the Income Tax Act,1961 ( Act'). 1.2 In doing, so the learned CIT(A) erred in the disregarding the concept of mutuality. 3. Brief facts of the case are that the Assessing Officer called for the details of income and expenditure incurred during the year. It was found that the assessee had received rent of ₹ 11,78,100/- from M/s. Samsara Shipping Pvt. Ltd. and M/s. Tata Power Co. Ltd. which was not offered to tax. However, on similar facts, ₹ 2,00,000/- received for Gym Charges and ₹ 2,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 121 units. It comprises of a basement, ground and five floors. The project commenced in 1997 and TKP was registered as Technopolis Premises CHS Ltd. in 2010. 7. It is noted that the amount of ₹ 11,78,100/- is reflected under Rent and Other Charges under Contribution from Members in Schedule I of the Income and Expenditure account. The appellant has not addressed why, how and what premises were rented to M/s.Samsara Shipping Pvt. Ltd. and M/s. Tata Power Co. Ltd. How and why other members of the society do nto have access to the facilities rented is not disclosed. The other income does include rental income which is offered to tax. While the Mutuality Principle is well understood, the appellant has not shown with factual deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee with the same. He has written in his order that assessee has not shown factual details. In my considered opinion, unless CIT appeal puts it across to the assessee, the assessee cannot comply with the learned CIT appeals questions which are in CIT appeals mind. It is further noted as above that learned counsel of the assessee has submitted certain materials including the rental agreements, copies of bylaws , a sketch of the rented portion and certain case laws also. 8. I further note that the assessing officer has wondered as to how the assessee has not explained how on similar reasoning assessee has not treated the gym charges and rent of ₹ 2 lacs received from Tata Power as exempt. I find that no explanation in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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