TMI Blog2014 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of license fees, the AO, in our opinion, should have confronted this position to the concerned parties while making enquiry to find out the exact factual position. Having regard to all these facts of this case, we are of the view that this matter should go back to the Assessing Officer to decide the same afresh in accordance with law after verifying all the relevant aspects and after giving the assessee a proper and sufficient opportunity of being heard. The AO may also take into consideration the final fate of this issue in assessee’s own case for A.Y.2007-08 - Decided partly in favour of assessee. - I.T.A. No. 1715/Mum/2012 - - - Dated:- 30-7-2014 - Shri H. L. Karwa And Shri P. M. Jagtap, AM,JJ. For the Petitioner : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above in the case of M/s J.R. Technologies. 5. No service centre was run by the assessee nor any service were provided by the assessee to any of the tenants. 6. It is seen from the table of total receipts TDS as appearing in earlier para that the receipts of rent differs from tenant to tenant in each case. This gives indication that monthly rent income was base on total space provided to the respective tenants and it has no locus standi with providing of service as being acclaimed by the assessee. The total receipts in the case of M/s Linfox Logistics (India) Pvt. Ltd. is ₹ 2766,583/- whereas total receipts from M/s Arisha Diamonds Co. Pvt. Ltd. is ₹ 1,59,553 and from M/s Tata Tele Services Maharashtra Ltd. is ₹ 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished office premises to its various customers or clients. He held that although the separate agreements termed as Business Service Agreement and Amenities Agreements were executed by the assessee with the concern parties, they were nothing but the separation of the total lease rent received by the assessee on letting out of its furnished office premises into two separate heads of license fees and service charges. He therefore upheld the action of the AO in treating the entire income received by the assessee from business service centre as house property income of the assessee. He also noted that a similar issue was decided by him against the assessee in A.Y.2007- 08. Aggrieved by the order of the ld. CIT(A), assessee has preferred this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business service center and the other for providing amenities and facilities in the business service centre. The license fees/rent was received by the assessee as per the first agreement while the service charges were received by the assessee as per the other agreement and going by the quantum of service charges received, which were more than the amount of license fees, the AO, in our opinion, should have confronted this position to the concerned parties while making enquiry to find out the exact factual position. Having regard to all these facts of this case, we are of the view that this matter should go back to the Assessing Officer to decide the same afresh in accordance with law after verifying all the relevant aspects and after giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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