https://www.taxtmi.com/caselaws?id=462781 ITAT Delhi allowed the assessee's appeal regarding addition under "House Property" for annual letting value. The property remained vacant throughout the assessment year despite being rented in previous years, with no rent received. ITAT held that Section 23(1)(c) applied to vacant properties, not Section 23(1)(a) as applied by AO and confirmed by CIT(A). The tribunal set aside the impugned order, treated rental value as NIL, and deleted the addition made by authorities. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 15 Jul 2025 19:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462781 ITAT Delhi allowed the assessee's appeal regarding addition under "House Property" for annual letting value. The property remained vacant throughout the assessment year despite being rented in previous years, with no rent received. ITAT held that Section 23(1)(c) applied to vacant properties, not Section 23(1)(a) as applied by AO and confirmed by CIT(A). The tribunal set aside the impugned order, treated rental value as NIL, and deleted the addition made by authorities. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462781