2020 (8) TMI 404

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.... 143(3) of the Income-tax Act, 1961 (hereinafter 'the Act'). 2. The only issue in this appeal of assessee is against the order of CIT(A) upholding the action of the Assessing Officer in treating amenity charges amounting to Rs. 13,35,534/- as income from other sources instead of income from house property. For this assessee has raised the following ground No.1: - "1. On the facts and in circumstances of the case and in law, the Commissioner of Income- Tax (Appeals)-58, Mumbai ["the CIT(A)"] erred in upholding the action of the Deputy Commissioner of Income Tax Officer-13(2), Mumbai ("the Ld. A.O.") in treating Amenity charges of Rs. 13,53,534/- as Income from other Sources instead Income from House Property. 1.2 He failed to appreciate....

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....re mostly common but not only the portion of the assessee's property. He further noted that the assessee by not entering into agreement cannot claim the right of the licensor and further the law stipulates that all leave and licenses agreement should be duly stamped and registered. According to Assessing Officer, there is a loss of revenue on this score also. The Assessing Officer finally noted that to claim this standard deduction, the assessee is disclosing this income under the head income from house property instead of income from other sources. Accordingly, he assessed this amenity charges under the head income from other sources as against declared by assessee under the head income from house property. Aggrieved assessee carried the ....

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....for Assessment Year 2002-03 in ITA No.6880/Mum/2013 vide order dated 05.11.2015. She also argued that there is no distinguishing feature as the agreements are same as in earlier years and are continuing agreements and there is no distinction as such. She filed this copy of order in the official mail ID provided in ITAT's Website Notice Board i.e. https://www.itat.gov.in/page/content/Notice-Board. On the other hand, the learned Departmental Representative Miss. Samanta Mullamudi, she pointed out from the assessment order that once the amenity charges were included in the consolidated rent agreement, the same would have increased this stamp duty payments which is not paid and moreover, it would be difficult to work out the proportion of commo....

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....ncome, conclusion drawn in the impugned order, material available on record, assertions made by the ld. respective counsel, if kept in juxtaposition and analyzed, we note that the amenities available in the building was RCC Frame Structure, Marvel/granite in the common areas, lobbies, etc, Kotah in staircases, two elevators, control room: CCTV in common areas, water supply, electricity, AHU Room and Fire Control System. If the nature of these amenities are analyzed, these are clearly part and partial of the building. Both the agreements of leave and licence and other for amenities are composite one and one cannot be enforced without the other. These are the basic agreement and are integral part to use of licence premises and their uses coex....