Sanjay Gupta vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Sanjay Gupta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2012-13. The assessee contested the addition of income from two properties: a flat in Drive in Park and office premises at Casela Tower. The assessee argued that the properties were vacant for the entire year and thus should have been eligible for vacancy allowance under Section 23(1)(c) of the Act. The assessee also claimed that the Casela Tower property was used for commercial purposes by M/s. Neesa Leisure Ltd. The Commissioner of Income Tax (Appeals) dismissed the appeal, confirming the additions. The assessee appealed to the Income Tax Appellate Tribunal, which restored the matter to the Commissioner of Income Tax (Appeals) for de-novo consideration.…

Legal Issues

• 1. Whether the flat in Drive in Park was vacant for the entire year?
• 2. Whether the office premises at Casela Tower was used for commercial purposes?

Judgment Outcome

Decided in favour of Assessee.

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