2014 (8) TMI 110

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..... Learned Departmental Representative, reiterating the averments made in the present application, submitted that the Revenue in the its appeal, ITA No.1423/Hyd/2010, originally raised certain grounds contesting the action of the CIT(A) in deleting the disallowance of operation and maintenance charges paid to Deep Corporation (P) Limited under S.40(a)(ia) of the Act made by the Assessing Officer, and in the course of the appellate proceedings before the Tribunal, raised additional grounds, vide letter in F.No.AAAC14452M/2007-08 dated 29.11.2012, to the following effect  "(a) CIT(A) erred on facts and in law in giving a finding that there is diversion by overriding title to M/s. Deep Corporation Pvt. Limited, whereas the payments have a....

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....nds. As for the other mistake pointed out in para 22 of the order of the Tribunal, the learned counsel for the assessee too submitted that there appears some typographical mistake on account of reproduction of an incorrect para from the order of the CIT(A), as the para extracted has no bearing on the issue involved in the appeal. 5. We have considered the rival submissions and perused the order of the Tribunal dated 11.10.2013, in the light of the averments made in the present application. As for the claim of the applicant with regard to raising of the additional grounds, we find that even though copy of a letter dated 29.11.2012 purporting to file such additional grounds has been furnished before us, we are not convinced with the contenti....

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.... accordingly, rectify the same by substituting the correct para of the impugned order of the CIT(A), which is para 7.2, in place of para 5 extracted earlier. After such substitution and consequent rectification, paras 22 and 23 of the order of this Tribunal dated 11.10.2013, should be read as follows - "22. The CIT(A) has accepted the contention of the assessee and has held, vide para 7.2 of the impugned order, as follows- "7.2 From the above, it is thus seen that the appellant has to share 15% of the gross maintenance receipts collected during the year, with the owner of the building i.e. Deep Corporation Pvt. Ltd. As per such stipulation, the appellant has to part with that portion of the gross collection with the owner of the complex. ....