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TMI Blog2020 (8) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, we accept the income declared by assessee under the head income from other sources as against assessed by Assessing Officer under the head income from house property. Hence, we direct the Assessing Officer to consider this income under the head income from house property and not income from other sources. - Decided in favour of assessee. - ITA No. 241/Mum/2019 - - - Dated:- 17-6-2020 - Sri Mahavir Singh, VP And Sri Manjunatha G, AM For the Appellant : Shri Dinkle Hariya, AR For the Respondent : Shri Samanta Mullamudi, DR ORDER PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-58, Mumbai, [in short CIT(A)], in ITA No. CIT(A)-58, Mumbai/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is an individual and her main source of income is from lease property plus amenities and interest from bank, PPF and other loan debtors. During the course of assessment proceedings, Assessing Officer noted that the gross rent (Annual Value) of the leased property is at ₹ 33,08,372 including the amenity charges received amounting to ₹ 13,35,534/-. The assessee has computed this gross rent including amenity charges under the head income from house property. The Assessing Officer required the assessee vide show cause notice as to why this amount of ₹ 13,35,534/- being amenity charges should not be taxed as income from other sources instead of assessee s claim that it is income from house property. The Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal stands dismissed. My decision has come after duly analyzing relevant clauses of the agreements concerned, after considering the fact that on rental value part covered by amenities agreement Municipal property tax is not paid which by itself takes it out of section 23, the arrangement and claims is artificial aimed at evading both Central and State Tax and after analysis of judicial decisions including 2 cited by appellant and one by Assessing Officer. These facts were not presented before Hon. ITAT while dealing with decision in ITA No. 2012/2015 dated 29.11.2016 and ITA No.6733, 6854/Mum/2011 and ITA No.3851,4760/Mum/2012 all dated 24.06.2016 and on new material and facts, new view is taken. Aggrieved, assessee came in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared the rental income of ₹ 33,08,372/- including the amenity charges received vide two separate agreements. The amenities provided by the assessee by these two separate agreements are detailed out by the Assessing Officer in assessment order in Para 7 and the relevant read as under: - a. RCC Frame Structure- Common Area Specification. b. Marble / Granite/ Granamite in Common Areas, LObboies etc. c. Kotah on Staircase. d. 2 Otis Elevator. e. Control Room- CCTV in common areas. f. Water supply underground/ Basement. 7. We noted that the Tribunal in assessee s own case has considered this issue for Assessment Year 2002-03 in ITA No.6880/Mum/2013 vide order dated 05.11.2015 considered this issue as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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