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TMI Blog2021 (12) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... . Income Tax Officer 22(2)(3), Mumbai (hereinafter referred to as ld. AO). 2. At the outset we find that the appeal is time barred by 167 days. We find that assessee has filed a delay condonation petition explaining the fact that due to Covid-19 pandemic lockdown was imposed from 24/03/2020 and by placing reliance on the Government of India of notification No.218979 dated 31/03/2020 in Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 (No.2 of 2020) dated 31/3/2020 as per Clause 3(1)(b) extending the time limit specified in Income Tax Act which falls during the period from 20th day of March 2020 to 29th June 2020 for the purpose of filing appeal, till 30/06/2020 or such other date as the Central Government by notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) The C.I.T. (A) erred on facts in confirming the order of the A.O. in not appreciating the material available on record and has not given proper opportunity of being heard. Therefore, impugned order is liable to be set aside on this ground alone. 6) The Appellant craves leave to add / alter/amend/modify and or cancel any of the above Grounds of appeal. 4. We have heard rival submissions and perused the materials available on record. We find that assessee has filed the return of income for A.Y.2012-13 on 04/04/2013 declaring total income at Rs. Nil. During the year under consideration, the assessee had earned income from house property and income from other sources. The ld. AO observed that assessee had declared rental income of Rs. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the property and cannot be removed without damaging the wall or the floor. It was also pointed out that without the furniture, the rent cannot be of this much amount as agreed upon between the parties. The ld. CIT(A) however, disregarded the entire contentions of the assessee and upheld the action of the ld. AO. Aggrieved, the assessee is in appeal before us. 4.2. The ld. AR before us stated that similar treatment was done by the assessee in the past and also in the future and the same has been accepted by the Revenue in scrutiny assessment for the A.Yrs. 2010-11, 2016-17 and 2018-19 vide orders u/s.143(3) of the Act dated 19/03/2014 (page 135 of the paper book), u/s.143(3) of the Act dated 26/12/2018 (page 136 of the paper book) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AO would not prejudice the year under consideration in as much as those assessment years were framed under 'limited scrutiny' and that the ld. AO could not have travelled beyond the scope of issues pointed out in limited scrutiny. To buttress this argument, the ld. AR made a statement from the Bar that even though there were assessments framed on limited scrutiny basis, still the department was at liberty to either reopen the case u/s.147 of the Act or revise the assessment by invoking revision jurisdiction u/s.263 of the Act, which was not done by the Revenue in the instant case in the hands of the assessee. Hence, the principle of consistency will certainly have to be adhered by the Revenue. 5. We have heard in detail both the sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court in the case of Radhasaomi Satsang reported in 193 ITR 321, when there are no divergent facts, the Revenue cannot take a divergent stand for one particular year ignoring the rule of consistency. In view of the aforesaid observations, the ground No.2 is allowed. 6. The ground No.3 raised by the assessee is only with regard to taxability of reimbursement of maintainence charges received from the tenant under the head 'income from other sources'. 6.1. We have heard rival submissions and perused the materials available on record. We find that assessee had made payment of Rs. 4,45,266/- on 10/01/2012 towards the member's share of contribution for repairing of the entire society building. This payment was admittedly made by ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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