2021 (3) TMI 156

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....1 (hereinafter referred to as Act) dated 29/01/2016 by the ld. Dy. Commissioner of Income Tax, Central Code-6(4), Mumbai (hereinafter referred to as ld. AO). 2. The only issue to be decided in this appeal is with regard to determination of rental income for flat Nos. 16, 18 and 17B held by the assessee. The interconnected issue involved therein is whether the flat Nos. 16 & 17B situated in 5th floor, flat No. 18 situated in 6th Floor could be considered as a single unit or separate unit. 3. We have heard rival submissions and perused the materials available on record. We find that assessee is an individual earning income from dividend and interest on fixed deposits with banks. The assessee filed her original return of income for the A....

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.... 3.4. The ld. CIT(A) observed that assessee owns 50% undivided share at flat No. 16 at Kalpana and 33.33% undivided share in flat No. 18 at Kalpana and that they are two separate units even though assessee is claiming them to be a single unit. Apart from this, the assessee also owns another flat i.e. flat No. 17B which has been claimed as self-occupied property. The ld. CIT(A) also observed that assessee had furnished copies of letters from Kalpak Co-operative Housing society Ltd., which states that flat Nos. 16 & 17 are one single unit and that flat Nos. 16 & 18 are used as duplex flats and are connected from inside. The ld. CIT(A) observed that however, the fact remains that all three are bought and registered as three separate units. T....

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....No. 16 & 17B as one single unit. This fact is evidenced by certificate dated 25/05/2016 issued by Kalpak Co-operative Housing Society. From the above, it could be seen that all the three flats i.e. Flat No. 16, 17B and 18 are to be considered as one single unit and treated as self-occupied. We find that in the case of assessee's mother-in-law Smt. Vidyaben Bhagwan Kotak who is a co-owner in the flats alongwith assessee, this Tribunal in ITA Nos. 7182 to 7186/Mum/2016 for A.Y. 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 respectively dated 20/09/2017 had accepted the fact that flat No. 16 and flat No. 18 are situated on 5th and 6th floor respectively having common staircase attached to both the floors inside the said premises and hence, t....