2022 (11) TMI 713

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....Mangla, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 09.01.2020 passed by the Ld. Commissioner of Income Tax (Appeals) - 3, Ahmedabad (in short 'CIT(A)') arising out of the intimation under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred as to 'the Act') dated 06.08.2019 passed by the DCIT(CPC), Be....

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.... upon rectification under Section 154 of the Act, the income under the head 'income from house property'was computed at Rs.37,12,839/- instead of Rs.32,86,544/- as computed by the appellant. The assessee in regard to the addition of Rs.4,26,295/- submitted the following before the Ld. CIT(A): Name of Parties from whom rent received Rent Amount excluding Service Tax (As stated in statement of....

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....ment in the 'house property income' of Rs.4,26,295/-, The appellant has contended that CPC has considered the annual value of property including the service tax on the basis of Form 26AS whereas the appellant has shown the rent received after reducing the service tax. The appellant has relied upon the CBDT Circular No. 1/2014 dated 13th January, 2014 in support of her contention, it is see....

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..... The Circular is on TDS. The appellant has not submitted the copy of agreement to the effect that service tax was payable by the tenant, In any case the service tax Is a liability of the appellant i.e. the landlord and not of the tenant, in view of the above, the CPC has correctly adopted the rent received at Rs.53,04,055/-.. The ground of appeal is accordingly dismissed." 4. We have heard the....