DCIT CIRCLE-76-1, DELHI vs. MS PVR LTD, DELHI

Ld. Counsel appearing for the assessee at the outset submitted that the issue involved for adjudication in the instant appeals is squarely covered by the order of Coordinate Bench in assessee’s own case for A.Y. 2011-12 & 2012-13 rendered in (A.Y. 2011-12) and (A.Y. 2012- 13) dated 09.02.2023, holding that payment of CAM charges is governed by Section 194C, thus not liable to deduct TDS @ 10% under Section 194-I. He submitted that the impugned orders of Ld. CIT(A) being in consonance with the aforesaid decision of the Coordinate Bench of the ITAT, require no interference.

Ld. DR could not controvert the aforesaid factual position. She, however, relied on the orders passed by the AO and submitted that the Revenue has not given up its stand.

We have heard the submissions made on behalf of the parties and perused the material available on record. It is seen that the Coordinate Bench in assessee’s 202/Del/2020 (A.Y. 2012-13) vide order dated 09.02.2023 has decided the impugned issue by observing as under:

Undisputedly the facts of the case for the impugned assessment years are identical to A.Y. 2011-12 & 2012-13. In these years also the payment is in respect of Common Area Maintenance (CAM) Charge in the mall in which the assessee has leased property. The order of Ld. First Appellate Authority being in conformity with the earlier order of the Tribunal in assessee’s own case we see no reason to interfere with the same. Thus, the present appeals preferred by the Revenue are devoid of any force and are liable to be dismissed. We order accordingly.