N.P.GUPTA, J. - (1.) THESE 11 appeals arise in almost identical circumstances, rather except Appeal No. 119, all ten appeals arise in exactly identical circumstances.
(2.) APPEAL Nos. 94, 99, 100, 101, 131 of 2005, and Appeal No. 1/2006 arise out of the common order of the learned ITAT dt. 10.8.2004, allowing the appeals of the assessee for the assessment years 1986 -87 to 1991 - 92, setting aside the impugned orders of the Assessing Officer, and the Commissioner, and directed the Assessing Officer to compute the income from the house property, on the basis of the actual rent receipt, obviously to compute it in the year it was received. Then, Appeal Nos. 26, 84, 85 of 2006 and 45/2007 arise out of the common judgment of the learned ITAT dt. 5.5.2005, for the assessment years 1992 -93, 1993 -94, 1994 -95, and 1996 -97 partly allowing the appeals, and holding, that the receipt of arrears of rent, and enhanced rent, are taxable only in the relevant period when it is received, and thus setting aside the order of the learned Commissioner, and directed the Assessing Officer to compute the income from the house property on the basis of actual rent receipt, and thus allowed the respective grounds of appeal. Then, Appeal No. 119 arises out of the order of the learned Tribunal dt. 16.6.2006, relating to assessment year 1998 -99, partly allowing the appeal, and so far as the controversy involved in the present appeal is concerned, deciding in para -5, holding, that right to enhancement of the rent came into existence only on 2.7.1998, though it was applicable for five years w.e.f. 28.3.1996, and that, it was only vide letter dt. 2.7.1998, that the assessee acquired the right over the enhanced rent. Thus, prior to this letter, the right to receive the enhanced rent had not crystallized, and since the letter dt. 2.7.1998, pertains to financial year 1998 -99, relevant to the assessment year 1999 -2000, and therefore, it was held, that the enhancement in rent @ Rs. 1 lakh per month would become the subject matter of taxation in the assessment year 1999 -2000, and cannot be added to the assessee's income in this year (1998 -99). Thus, the impugned orders of the Commissioner were reversed, and it was held, that the taxable event would arise in the next year i.e. Assessment year 1999 -2000, and not in the year 1998 -99.
(3.) WE may observe here, that there was one more matter of this very assessee, relating to the assessment year 1995 -96, which was decided by the learned Tribunal vide judgment dt. 27.5.2003, and a look at the impugned judgment, in the present two bunch of appeals, does show, that that judgment has substantially been made the basis of passing of the impugned orders, and we are informed, that against that judgment, an appeal was filed by the Revenue, but that appeal was dismissed as time barred; However making it clear, that the dismissal of the appeal will not affect the merits of the question, while the other appeals are being considered. Learned Counsel for the Revenue has ofcourse, made available for our perusal a reliable photo stat copy of the judgment of the learned Tribunal dt. 27.5.2003, relating to assessment year 1995 -96, which holds that the receipt of arrears of rent, and enhanced rent, are taxable, only in the relevant period when it is either received, became receivable, or became due. It was further held, that the case of the assessee is justified, and the receipt is not taxable in the assessment year under consideration (1995 -96).;