DECISION/ORDER
*1 The underlying summary holdover proceeding was commenced by petitioners against respondent and respondent undertenant to recover possession of apartment 3F at 105 Riverside Drive New York New York. The predicate Notice dated May 11, 2015 alleges that “pursuant to the Rent stabilization Law of 1969 and the Rent Stabilization code §2524.4(a)(2)…the owner has offered to provide and will provide the equivalent or superior housing accommodations at the same or lower regulated rent in an area closely proximate to the premises…” the Notice further alleged that “Paula Arrojo and Franco Finstad need your apartment and seek to recover it at the expiration of your term on August 31, 2015 to complete configuration of the entire premises into a single family home and live there upon renovation as their primary residence…”. The respondents having failed to vacate as requested by the Notice the petitioners thereafter served a Petition and Notice of petition commencing the holdover proceeding to recover possession of the premises in question. Respondents, by counsel, filed a Notice of Appearance, Answer and Counterclaim. In relevant part, inter alia, the respondents at the Fifth Defense at paragraph 12 deny that petitioner complied with the statute and “…has failed to offer respondent an ‘equivalent or superior housing accommodation at the same or lower rent regulated rent in a closely proximate area’ as required by the Rent Stabilization Code”.The court commenced the trial of this proceeding. On its prima facie case petitioner proved that respondents were offered apartment 1A at 66 West 84th Street, Apartments 2R, 2F, 3R and 4F at 636 West End Avenue. Petitioners evidence included statements that these alternative apartments were comparable or superior to respondents current apartment and the rent charged would be the same as that currently being paid by respondents with rent stabilized increases as allowed by Law.At the close of petitioners prima facie case respondents Counsel moved to dismiss. Counsels argument is that pursuant to §2524.4(a) the alternative apartments are not subject to the Rent
