TMI Blog2018 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any infirmity in the order of the CIT(A). See case of H&M Housing Finance & Leasing P. Ltd. [2011 (6) TMI 967 - ITAT MUMBAI] - ITA No. 41/Mum/2017, ITA No. 42/Mum/2017, CO No. 90/Mum/2018, CO No. 91/Mum/2018 - - - Dated:- 29-10-2018 - Sri Mahavir Singh, JM And Sri Manoj Kumar Aggarwal, AM For the Appellant : Shri DG Pansari, DR For the Respondent : S/shri Mihir C Naniwadekar Ruturaj H. gurjar, ARs ORDER PER MAHAVIR SINGH, JM: These cross appeals are arising out of the order of Commissioner of Income Tax (Appeals)-36, Mumbai [in short CIT(A)], in appeal No. CIT(A)-31/IT-51/DCIT-20(2)/14-15 CIT(A)-36/IT-578/ACIT-24(3)/15-16 even order date 28.10.2016. The Assessments were framed by the Asst. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue is recurring and Tribunal in assessee s own case has considered the income from maintenance and amenities charges as income from house property for AY 2008-09 and 2009-10. The CIT(A) followed the earlier years decision and treated the income from maintenance and amenities as income from house property by observing in Para 5.6 and 5.6.1 as under:- 5.6. In the instant case, the following facilities which were provided by builder were further provided to lessees were as under; I. Separate Electricity meter ii. Water connection to the said premises and water tanks for supply in common areas. iii. Elevators within the building iv. Free Passage within the building v. Staircases within the building vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operly related services only and therefore taxable as House Property Income only. Moreover, all the amenities including 'Management Facilities like Gym/Business Centre/ Temple' provided by the appellant were amenities provided by the builder to the lessor. They were part of the building/ premises received by the lessor, i.e. Appellant. Such amenities were common amenities and lessor had allowed lessees to use such common facilities on letting out of such property. Common facilities cannot be considered as additional services. The facts of the case laws relied upon by the assessing officer are distinguishable from the facts of the assessee. In both the cases nature of ownership is tenancy. The case of M/s Tarapore Co [2002] r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard submissions of ld. D.R, who relied on the order of the Assessing Officer. We are of the view that the order of the CIT(A) does not call for any interference. As can been seen from the agreement for providing amenities (the details of which are set out in the earlier paragraph) they are part and parcel of property and forms part of use of the building by the assessee. The amenities cannot be let out without the letting out of the space. Thus the amenities are part and parcel of the premises let out. Therefore, the right to use the amenities and the compensation paid, therefore, cannot partake a character of income from other sources. In the case of Bhaktawar Constructions Pvt. Ltd., 162 ITR 452 (Bom) it has been held that where th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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