TMI Blog2021 (12) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... n record to suggest as to what is the fate of the case after the ld. CIT(A) upheld the issue of annual letting value (ALV) of the property during FY 2009-10 by reducing the same to ₹ 35,000/- as against ₹ 40,000/- determined by the AO. Thus finality of such order could not be explained by either side. Further, the fate of the case for AY 2012-13 and prior to that are also not available before us and the ld. Counsel for the assessee could not throw any light on the same. We deem it proper to restore the issue to the file of the AO with a direction to adjudicate the issue afresh and after giving due opportunity of hearing to the assessee. He shall verify the record for the past years and also the various evidences filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,18,929 under the head car expense in absence of log book. It is prayed that the appellant be given a full relief as for ground of appeal. ITA No.4728/Del/2018 (A.Y. 2014-15) 1. The L'd Commissioner erred in law and facts in sustaining the addition made by AO on the notional rent amounting to ₹ 4,30,080. 2. Having regard to the facts the Ld CIT(A) has not appreciated the facts with help of documentary evidence and did not address himself on the issue of notional rent in para 6 of the order dated 26-04-2018. 3. Having regard to the facts that the assessee is not professionally qualified and educated person with limited man-force the L'd CIT(A) has sustained the disallowance of ₹ 91,674 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be taken. However, the AO was not satisfied with the explanation given by the assessee. He noted that for AY 2009-10 addition was made on same ground in assessee s case wherein the ALV was determined at ₹ 20,000/-. The CIT(A) decided the appeal by reducing the ALV per month of ₹ 40,000/-. Since there is no change in the facts of the present case, the AO, considering the ALV for FY 2009-10 as benchmark and after accounting for rental increase of 10% p.a., determining the ALP to be ₹ 46,585/- and rounding off the same to ₹ 46,500/- per month, determined the ALV of the property at ₹ 3,90,600/- for AY 2013-14. 4. Similarly, for AY 2014-15, the AO determined such annual letting value at ₹ 4,30,080/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the properties in Delhi have traditionally been lease hold. These leases are for 99 years and are akin to a permanent title to the property and are in no way a hindrance to letting out the property. The second contention of the appellant that the sale deed was not registered with DDA, also lacks any merit. I find that the DDA has itself amended its conversion policy, wherein prior to 24.09.2001 there was no requirement to register such sale deed with DDA and this rule has changed only from 24.09.2001 (the same is evident from DDA letter dated 17.10.2016, annexed by the appellant in the paper book). Thus this is a procedural requirement for converting the property from lease hold to free hold and in no way prejudices the letability of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incremental rise in rent. We find, the ld.CIT(A) upheld the action of the AO, the reasons of which have already been reproduced in the preceding para. It is the submission of the ld. Counsel for the assessee that certain additional evidences have not been considered either by the AO or by the CIT(A) which have subsequently come to light and which have a bearing on the facts of the case. Further, we find there is nothing on record to suggest as to what is the fate of the case after the ld. CIT(A) upheld the issue of annual letting value (ALV) of the property during FY 2009-10 by reducing the same to ₹ 35,000/- as against ₹ 40,000/- determined by the AO. The finality of such order could not be explained by either side. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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