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TMI Blog2022 (11) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable before us, in our considered opinion, which has not been taken into consideration with its proper perspective. Thus, the addition, is not found to be sustainable. Hence, deleted. Assessee s appeal is allowed. - I.T.A. No. 194/Ahd/2020 - - - Dated:- 31-10-2022 - Shri Pramod M. Jagtap, Vice President And Ms. Madhumita Roy, Judicial Member For the Appellant : Shri Parin Shah, A.R. For the Respondent : Shri V. K. 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashish Chemicals 8,50,000 1,27,000 9,77,000 97,700 Shell Energy India Private Limited 18,37,908 2,74,168 21,12,076 2,10,976 Meghamani LLP 15,50,000 1,93,500 17,43,500 1,74,350 Otto Bock Healthcare Pvt Ltd 4,57,154 16,635 4,73,789 47,385 Total 46,95,062 6,11,303 53,04,055 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid/payable without including such service tax component. 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 parties and perused the materials available on record. 5. This issue is, thus, nothing but the difference in regard to the service tax computed by the assessee and shown in Form 26AS by the assessee. In fact, service tax was included in the income from house property computed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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