9911796707
TMI Blog2021 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the order of the learned Commissioner of Income Tax (Appeals)-33, Mumbai ('ld.CIT(A) for short) dated 15.03.2019 and pertains to the assessment year (A.Y.) 2010-11. 2. The grounds of appeal read as under: 1. On the facts and circumstances of the Case and under the provisions of Law, The Learned Commissioner of Income Tax (Appeal-33) Mumbai has erred in not allowing the deduction for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional claim made during the appeal proceedings need to be decided on merit and if details were incomplete the same should be asked during the appeal proceedings. 4. Your appellant humbly submits the appellant is entitled to deduction u/s 54F arising out of investments made in purchasing a residential house. 5. Your appellant humbly prays that the deduction of Rs. 6,06, 547/- u/s 54 of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn. Further, the deduction was not claimed at any time of point during the scrutiny proceedings. Therefore, the same was never examined by the AO. During the appellate proceedings, agreement for purchase of new flat was filed an claim u/s 54 was made on that basis. I am of the view that such claim cannot be entertained merely on basis of investment in the new flat. The appellant has not clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the power of ITAT to consider a claim which was made otherwise then by revised return. Hence, in the interest of justice, we remit the issue to the file of the AO.
The AO shall examine the assessees claim and duly decide the same.
7. In the result, this appeal by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 19.5.2021. X X X X Extracts X X X X X X X X Extracts X X X X
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