9911796707
TMI Blog2022 (7) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ease rent is also considered decided by Hon'ble ITAT. Allowance of NAA charges - contention the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no. 3 regarding NAA charges. - MISCELLANEOUS APPLICATION Nos. 338/Ahd/2019,339/Ahd/2019 & 340/Ahd/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Payment Rs. 1,41,89,083/- 2. However, it is submitted that first issue of interest on unpaid lease cha is considered and decided by Hon'ble ITAT in order dated 30/04/2019 vide page 3, para 6 of said order. Similarly, the second issue allowance of lease rent is also considered decided by Hon'ble ITAT vide page 4, para 9 of the said order. 3. Hence, it is submitted that since both thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unpaid lease charges Rs.6,61,70,4 2. Allowance of lease rent of Rs.48,49,770/- 3. NAA charges Payment Rs. 3,06,29,456/- 7. However, it is submitted that the first issue of interest on unpaid lease charges is considered and decided by Hon'ble ITAT, in order dated 30/04/2019 vide page 3, para 6 of the said order. Similarly, the second issue of allowance of lease rent is also considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department, the Department has submitted in the order of Hon'ble ITAT, the following issues are not decided: 1. Interest on unpaid lease charges Rs.28,00,06,990/- 2. Allowance of lease rent of Rs.5,87,14,993/- 3. NAA charges Payment Rs. 82,08,000/- 4. Infrastructure up gradation charges 4,40,70,975/- 12. However, it is submitted that the first issue of interest on unpaid lease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed and order is to be re-called only to decide these grounds no. 4 and 5 regarding NAA charges infrastructure up gradation charges. 15. So, in view of the above, M.A. is allowed to the above extent. 16. In the combined result, all three miscellaneous applications filed by the Revenue are allowed in above extent. This Order pronounced in Open Court on 26/07/2022 - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
