DATA INGENIOUS GLOBAL LIMITED,ALWAR V. DCIT, CENTRAL CIRCLE, ALWAR

ITA 1276/JPR/2025

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The case involves Data Ingenious Global Ltd., the appellant, contesting the orders of the lower tax authorities regarding certain disallowances and the calculation of interest on tax refunds for the assessment year 2018-19. The primary issues revolved around the disallowance of Rs. 77,089 related to delays in depositing ESI and PF contributions, which the assessee argued had been erroneously added back to their income twice. Additionally, there was a dispute over the calculation of interest under section 244A of the Income Tax Act, which the assessee claimed was incorrectly computed in the revised assessment order. The Tribunal dismissed the first ground regarding the ESI and PF contributions as it was not pressed during the hearing and focused on the second ground concerning the interest calculation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784076 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 17-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAURAV AWASTHI
• Assessee Lawyers: P.C. PARWAL; GIVING ONE MORE
• Section: 143(3); 154; 244A

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 1276/JPR/2025 fu/kZkj.ko\"kZ@AssessmentYear : 2018-19 Data Ingenious Global Ltd. Bhagwati Sadan, Swami Dayanand Marg Alwar – 301 001 (Raj) cuke Vs. The DCIT Central Circle Alwar LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAACD 5376 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, CA jktLo dh vksjls@Revenue by: Shri Gaurav Awasthi, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 28/10/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 10 /11/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of ld. CIT(A), Jaipur -4 dated 28.07.2025 for the assessment year 2018-19 raising therein following grounds of appeal. ‘’1. The Ld. Assessing officer hax erred in low as well as on the facts and circumstances of the case in making disallowance of Rs. 77,089 on account of delay in depositing the ESI and PF within the meaning of the section 2(24)(x) r.w.s. 36(1)(va) of the IT Act, 1961 which have already been added back by the assessee company while filing its return of income, thus the said disallowance have been made twice, which is against the basic canon of law and the Ld. CITIA) has erred in sustaining the same. Printed from counselvise.com 2 ITA NO. 1276/JPR/2025 DATA INGENIOUS GLOBAL LTD VS DCIT, CENTRAL CIRCLE, ALWAR 2. The Assessing officer has erred in law as well as on the facts and circumstances of the case in working out the interest u/s 244A of Rs.3,91,730 in the order appealed against, as against Rs. 7,80,853 worked out in the original assessment order dt. 10.06.2021 and the Ld CIT(A) has erred in sustaining the same. 2.1 During the course of hearing, the ld AR of the assessee has not pressed the Ground No. 1. Hence, the same is dismissed being not pressed. 3.1 Apropos ground No. 2 of the assessee, brief facts of the case are that the AO in the assessment order u/s 143(3) dt.10.06.2021 calculated the refund amount at Rs 40,30,129/-on which interest was computed @ 6% p.a. from 01.04.2018 to June, 2021 i.e. for 39 months at Rs.7,80,853/- (correct amount is Rs. 7,85,875/-) and thus granted refund of Rs.48,10,982/-. It is further noted that the AO however in the order passed u/s 154 dt. 19.02.2024 determined the refund amount at Rs 40,04,641 on which interest u/s 244A is computed at Rs 3,91,730/- whereas interest @6% p.a. from April, 2018 to June, 2021 i.e. for 39 months on Rs. 40,04,641/- works out at Rs 7,80,904. 3.2 In first appeal, the ld.CIT(A), the confirmed the action of the AO by observing as under:- Printed from counselvise.com 3 ITA NO. 1276/JPR/2025 DATA INGENIOUS GLOBAL LTD VS DCIT, CENTRAL CIRCLE, ALWAR ‘’5.2 I have considered the facts of the case and written submissions of the appellant as against the observations/findings of the AO in the order for the year under consideration. The contentions/submissions of the appellant are being discussed and decided as under: The interest u/s 244A in the order us 143(3) of the Income Tax Act 1961 was computed by system on assessed income of Rs. 1,18,73,910/-whereas interest in order passed u/s 154 of the Income Tax was computed by system on assessed income of Rs. 1,19,51,500/-. Therefore, the interest u/s 244A has been computed as per act by the system. The order u/s 154 has been passed on system and interest u/s 244A has been computed as per rule. Hence, the contention of the appellant is not acceptable, hence rejected. Accordingly, this ground of appeal is dismissed.’’ 3.3 In the course of hearing of the appeal, the ld. AR of the assessee submitted that the ld. CIT(A) is not justified in dismissing this ground of appeal for which he has submitted as under:- ‘’The interest u/s 244(1A) is less granted by Rs.3,89,174/- (7,80,904-3,91,730). Ld. CIT(A) has upheld the interest allowed at Rs 3,91,730/- only by stating that the same is computed by the system, ignoring that when the calculation is incorrect, he should have directed the AO to allow the correct interest. More particularly when in the order dt. 10.06.2021 higher interest has been allowed. 3.4 On the other hand, the ld. DR supported the orders of the lower authorities. 3.5 After hearing both the parties and perusing the materials available on record, the Bench feels to restore the matter to the file of the AO to decide the issue of interest amount payable to the assessee by giving one more opportunity to adduce the documents by the assessee as to the fair calculation of interest amountpayable to the assessee in accordance with Printed from counselvise.com 4 ITA NO. 1276/JPR/2025 DATA INGENIOUS GLOBAL LTD VS DCIT, CENTRAL CIRCLE, ALWAR law. The assessee is directed to submit the documents as to appropriate calculation of interest amount before the AO to settle the dispute in question. This Ground No. 2 of the appeal of the assessee is allowed for statistical purposes. 4.0 In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 10 /11/2025. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 10 / 11/2025 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- M/s. Data Ingenious Global Ltd. , Alwar 2. izR;FkhZ@ The Respondent- The DCIT, Central Circle, Alowar 3. vk;djvk;qDr@ Theld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (ITA No. 1276/JPR/2025) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar Printed from counselvise.com "