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TMI Blog2021 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, Member (A) 1. This revenue's appeal for A.Y. 2014-15, arises from order of the CIT(A)-6, Ahmedabad dated 19-02-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". 2. The solitary ground of appeal of the revenue is directed against the decision of ld. CIT(A) in treating the income from license fees of canteen amounting to Rs. 5,49,43,957/- as busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ense fees of canteen was adjudicated in favour of the revenue. 4. During the course of appellate proceedings before us, the ld. Departmental Representative submitted that the identical issue on similar facts has been adjudicated by the Co-ordinate Bench of the ITAT in the preceding assessment years 2012-13 and 2013-14 vide ITA No. 2690/Ahd/2017 dated 25-07-2019 holding that rental income from lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentatives fairly agree that the same is covered, in favour of the Revenue, by another order of the coordinate bench of this Tribunal dated 24.01.2013, passed in assessee's own case for the assessment year 2005-06 wherein the Tribunal has held an under:- "8. We have considered rival submission find have perused the orders of the authorities below and the judgment cited by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s judgment is not applicable to this receipt at all, and even for the receipt of rent on account of staff quarter, the judgment is not applicable because it could not be shown by the learned AR of the assessee that the facts are identical. Regarding the argument that this income was taxed under the head income from business in earlier years, we find that on the plea of consistency, it cannot be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer." Taking into consideration the entire aspect of the matter and the view taken by the Hon'ble Coordinate Bench in the absence of any changed circumstances, we find no alternative but to decline to entertain the claim of assessee. Hence, revenue's ground of appeal is allowed." Taking into consideration the findings of the Co-ordinate Bench in the case of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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