MALL HOTEL LIMITED,DELHI vs. DCIT , DELHI

ITA 5063/DEL/2025Status: DisposedITAT Delhi19 March 2026AY 2014-15Bench: SHRI RAJ KUMAR CHAUHAN, HON’BLE (Judicial Member), SMT. RENU JAUHRI, HON'BLE (Accountant Member)10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal deleted the disallowance on power and fuel expenses, noting that the income from power charges received from tenants exceeded the expenditure. Similarly, the disallowance on repair and maintenance expenses was deleted as the expenses were incurred against common area maintenance charges received, which were treated as business income.

What were the facts?

The assessee, Mall Hotel Ltd., engaged in hotel and cinema business, faced additions for power & fuel expenses and building repair expenses. The Assessing Officer disallowed a portion of these expenses, which was partly sustained by the CIT(A).

What were the issues?

Whether disallowance of power & fuel expenses and building repair expenses is justified when income from tenants covers these costs and is treated as business income.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 254,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL & SMT. RENU JAUHRI, HON’BLE

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 12.03.2026Pronounced: 19.03.2026

Heard together (3 matters)

ITA. No. 5061/Del/2025
ITA. No. 5062/Del/2025
ITA. No. 5063/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER RENU JAUHRI:

The above captioned three appeals are filed by the assessee against orders of Ld. CIT(A)/NFAC, Delhi, dated 18.06.2025, passed under section 250 of the Income

ITA_5061_5062_5063_Mall Hotel Ltd Delhi

Tax Act, 1961 [hereinafter referred to as, “Act”]. The assessments were framed by the Ld. AO u/s 143(3) r.w.s 254 r.w.s 144B of the Act.

2.

In all these three appeals, identical grounds have been taken and, therefore, these are being disposed off vide a comm

The order continues below.

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