Assessee, engaged in business of trading in shares and commodities, owned a property . The said  property remained vacant throughout relevant year due to obstruction caused by ongoing Metro Project just before entrance of premises . Tribunal held that addition on account of notional rent  is held to be not justified Followed . Sachin R. Tandulkar v. Dy. CIT ( 2018) 172 ITD 266 (Mum) (Trib)(AY. 2014 -15)