TaxTMI 
TaxTMI 
2014 (2) TMI 314
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....is passed for the sake of convenience. 2. The grounds raised by revenue in both these appeals are common, which are as follows: "1. The order of the learned CIT(A) is erroneous in law and on facts of the case. 2. The learned CIT(A) erred in directing to treat the income derived on providing amenities under the head 'house property' as against the income from 'other sources;. 3. The learned CIT(A) ought to have confirmed the action of the AO in the light of Karnataka High Court's decision in the case of CIT Vs. Shantikumar Narayana Hotels Pvt. Ltd., 201 ITR 138." 3. The only issue that is involved for adjudication in this case is the issue of taxing the charges received towards amenities by the appellant from the tenants in pu....
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....reak up was done to lessen the municipal taxes as municipal taxes are levied only on rent and not on amenities charges collected. The charges received towards amenities amounted to Rs. 80,11,0901-. It is the claim of the appellant that the Assessing. Officer while completing the assessment had brushed aside their submissions and brought this amount as income from other sources. Against this treatment, the appellant furnished detailed break-up the rents received from 581, where no separate amenities charges were collected and the other tenants from whom they have collected rent apart from amenities charges and claimed that the rent collected from 581 is around the rate per sq. ft. to the rent and amenities charges collected from other tenant....
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....y the both parties, it is seen that no clinching evidence was brought out by the both parties in support of their respective arguments. Leaving these short comings, going by the fact that the rent collected from SBI and the rent plus amenities collected from others is close as brought out by the appellant in a statement enclosed to the written submissions, it can be made out that there is some strength in the argument of the appellant though prima-facie the reason adduced for separate agreements leaves some doubt. In the absence of any facts brought out by the Assessing Officer of the nature of amenities provided by the appellant and also going by the conspicuous absence of any separate claim towards maintenance charges by the appellant, I ....
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....the version of the assessee to treat the entire receipts as 'income from house property.'" In this connection, we refer to the judgment of the Hon'ble High Court of Madras in the case of CIT Vs. Chennai Properties & Investments Ltd., 266 ITR 685 (Mad.) wherein the Hon'ble Court held as follows: "Sec. 22 does not refer to "House Property" despite it's caption. The language employed in the section shows that the income referred to therein is not necessarily income from houses. It is income from property "consisting of any building or lands appurtenant thereto of which the assessee is the owner". The word "building" is not confined in its scope only to dwelling houses. "House" is defined in the Oxford Dictionary of English, 10th Edition as ....