ITA No.- 7689/Del/2025

[Assessment Year: 2013-14]

ITA No.- 7684/Del/2025

[Assessment Year: 2014-15]

ITA No.- 7687/Del/2025

[Assessment Year: 2015-16]

ORDER

Per Renu Jauhri, Accountant Member:

These three appeals have been preferred by the Revenue against the separate orders all dated 29.09.2025 of the Ld. Commissioner of Income Tax, Appeal-49, Mumbai, [hereinafter referred to as the ‘Ld. CIT(A)] pertaining to Assessment Years (A.Y.) 2013-14, 2014-15 and 2015-16 respectively. All three appeals were heard together and are being disposed of by way of this common order for the sake of convenience and brevity.

2. Grounds of in all the appeals filed by the Revenue are reproduced as under:

ITA No.- 7689/Del/2025 for A.Y. 2013-14

“ 1. Whether on the facts and in the circumstances of the case and in law, the CIT(A) 49, Mumbai was justified in not considering the judgement of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. vs. UOI in WP (C) 1924/1999, wherein the Hon’ble Court has held that the Word rent in section 1941 of the I.T. Act has to be interpreted widely and not confined to payments received towards a lease, sub lease OR tenancy OR transactions of such like nature.

2. That the appellant craves leave to add OR amend any one OR more of the grounds of the appeal as stated above as and when need for doing so may arise.

3. Whether on the facts and in the circumstances of the case and in law, the CIT(A)-49, Mumbai was justified in holding that 3 Common Area Maintenance (CAM) charges paid by the Appellant are in the nature of contractual payment and are liable to be deducted TDS u/s 194C of the I.T Act.”

ITA No.- 7684/Del/2025 for A.Y. 2014-15

“ 1. Whether on the facts and in the circumstances of the case and in law, the CIT(A)-49, Mumbai was justified in holding that Common Area Maintenance('CAM') charges paid by the Appellant are in the nature of contractual payment and are liable to be deducted TDS u/s 194C of the I.T Act.

2. Whether on the facts and in the circumstances of the case and in law, the CIT(A)-49, Mumbai was justified in not considering the judgement of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. vs. UOI in WP (C) 1924/1999, wherein the Hon’ble Court has held that the Word rent in section 1941 of the IT. Act has to be interpreted widely and not confined to payments received towards a lease, sub lease OR tenancy OR transactions of such like nature.

3. That the appellant craves leave to add OR amend any one OR more of the grounds of the appeal as stated above as and when need for doing so may arise.”

ITA No.- 7687/Del/2025 for A.Y. 2015-16

“Whether on the facts and in the circumstances of the case and in law, the CIT(A)-49, Mumbai was justified in holding that Common Area Maintenance('CAM') charges paid by the Appellant are in the nature of contractual payment and are liable to be deducted TDS u/s 194C of the I.T Act.

2. Whether on the facts and in the circumstances of the case and in law, the CIT(A)-49, Mumbai was justified in not considering the judgement of Hon’ble Delhi High C