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TMI Blog2021 (9) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J) For the Appellant : Satpal Gulati, CIT (DR) For the Respondents : Sahil Agarwal, CA ORDER Per Sudhanshu Srivastava, JM This appeal is preferred by the department against order dated 9.8.2017 passed by the Ld. Commissioner of Income Tax (Appeals)- I, New Delhi and pertains to assessment year 2014-15. 2. The brief facts of the case are that the assessee owns a building at EFGH Sector-126, Noida, Uttar Pradesh and it had received rent and common area maintenance charges during the year under consideration. The return of income was filed declaring a total income of ₹ 7,53,89,757/- and the assessment was completed at an income of ₹ 9,61,78,829 after making an addition of ₹ 2,09,41,942/- on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to common area maintenance as income from house property by following the reasoning laid down in the assessment order for the preceding assessment year i.e. assessment year 2013-14. It was further submitted that this assessment order for assessment year 2013-14 was the subject matter of appeal before the Ld. CIT(A) who allowed the assessee's appeal and, subsequently, the department's appeal in assessment year 2013-14 was dismissed by this Tribunal upholding common area maintenance charges to be assessable under the head income from business . The Ld. AR further submitted that the assessee's appeal before the Ld. CIT(A) for the captioned assessment year was allowed by following the first appellate order for assessment year 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. DR, no separate expenses were incurred by any of the landlord and none of the cases had mixed income like income from house property and business and profession. 15. The Hon'ble High Court of Delhi in the case of Abhishek Govil ITA No. 19/2016 and ITA 21/2016 has held that contractual receipt received by the assessee, being owner of house property, after deducting TDS pursuant to maintenance agreement cannot be treated as rental income in the hands of the assessee. 16. In this case also, the assessee claimed that receipts on account of rent as well as maintenance charges were liable to be taxed under the head 'Income from house property'. The Assessing Officer rejected the claim of the assessee to treat the recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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