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TMI Blog2013 (10) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... change by way of amendment in the scope of ALV, there is no infirmity in the order of CIT(A), which is upheld. Decided in favor of assessee. - R. P. TOLANI AND J.S. REDDY For the Appellant: Smt. Renuka Jain Gupta For the Respondent: Mahesh Sahai ORDER R.P. Tolani, Judicial Member This is Revenue's appeal against CIT(A)'s order dated 21-8-2012 relating to A.Y. 2009-10. Sole effective ground raised is as under: 'In the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition of ₹ 9,84,189/- made by the Assessing officer under the head Income from House property .' 2. Facts of the case, in brief are: The assessee is deriving income from house property known as Sujan Singh Park Complex. Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out its property known as Sujan Singh Park Complex. It is pleaded that the appellant receives composite rent which includes payment on a/c house tax, provision for water and electricity charges, salaries of watchmen and sweepers, depreciation of assets used for providing services besides 1/3rd of manager's salary. This method of computation of House property income is being consistently followed and in AYs 1949-50, 1950-51, 1985-86 and 1989-90 to 1991-92, this method has been upheld by the ITAT. The AO has not followed the decision of the ITAT in appellant's own case on the ground that the appellant was not claiming deduction correctly. After the Finance Act, 2001, the AO stated that only deduction of 30% of the annual value would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amendment: Prior to amendment: '24. Deductions from income from house property.-(l) Income chargeable under the head Income from house property shall, subject to the provisions of sub-section (2), be computed after making the following deductions, namely:- (i) in respect of repairs of, and collection of rent from, the property, 'a sum equal to one-fourth of the annual value; (ii) the amount of any premium paid to insure the property against risk of damage or destruction; (iii) ** ** ** (iv) where the property is subject to an annual charge (not being a charge created by the assessee voluntarily or a capital charge), the amount of such charge; (v) where the property is subject to a ground rent, the amount of such ground rent; (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2001 the provision of law on this issue is very clear that apart from deduction equal to 30% of the annual value irrespective of any expenditure incurred by the tax payer no other allowance for repairs, maintenance etc. would be allowed. Assessing officer has misinterpreted the effect of the amendment from 1st April, 2002 as enhanced the deduction from 1/4th to 30% of the annual value and various other deductions which were available were discontinued, like premium for insurance, annual charge other than those voluntarily created, capital charge, ground rent and any then revenue or taxes levied by the State Government. Assessing officer failed to appreciate that none of these expenses either form a part of the composite rent received o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance is placed on Hon'ble Supreme Court judgment in the case of Radhasoami Satsang v. CIT [1992] 193 ITR 321/60 Taxman 248 for the proposition of consistency when there is no change in facts and circumstances of the issues. 4.2 Ld. Counsel further contends that department itself in years subsequent to A.Y. 2002-03 has allowed these claims of the assessee and it is only in A.Y. 2009-10 that a U turn has been taken without there being no change in facts and circumstance. In AY 1985-86 the ITAT decided the issue in assessee's favour, on Revenue's reference the following question of law was referred to Hon'ble Delhi High Court u/s 256(1): Whether, on the facts and in the circumstances of the case, the ITAT is correct in allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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