HBR Solar Private Limited, Noida V. ACIT, Circle-1, Noida

ITA 1050/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5452 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 11-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201; 251

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1050/Del./2020 (ASSESSMENT YEAR : 2015-16) HBR Solar Private Limited, vs. ACIT, Circle 1, C-40, First Floor, Knowledge Part I, Noida. Greater Noida – 201 301 Gautam Budh Nagar (UP). (PAN : AACCH8110K) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Md. Gayasuddin Ansari, Senior DR Date of Hearing : 20.07.2022 Date of Order : 20.07.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (A)-I, Noida dated 28.06.2018 pertaining to assessment year 2015-16. 2. The grounds of appeal raised by the assessee read as under :- “1. The learned Commission of Income Tax (Appeal) has erred in law as well as on facts in confirming the addition by passing a non- speaking order and he failed in discharging the statutory obligation to state the reasons for his decision which arose for determination. 2. The learned Commission of Income Tax (Appeal) has erred in law as well as on facts in confirming the addition Rs.22,23,689/- u/s 36(1)(va) of the Income Tax Act, 1961 made by Learned Assessing Officer by disallowing employee contribution to ESI and PF.” ITA No.1050/Del./2020 2 3. Brief facts of the case are that the Assessing Officer (AO) in this case in an assessment processed under section 143 (3) of the Income-tax Act, 1961 (for short ‘the Act’), dismissed the employees contribution to PF & ESI on the ground that they were deposited after the due date in the respective Acts, but before the due date of filing the return of income. 4. Upon hearing ld. DR for the Revenue and perusing the record, we find that orders of authorities below are not sustainable in law. PF & ESI contribution paid upto the date of return is being consistently allowed by us at ITAT, Delhi. None of these decisions have been reversed by Hon’ble High Court. Further, ld. CIT (A) as per section 251 has no power to dismiss the appeal for non-prosecution. Hence, we set aside the order of authorities below and decide the case in favour of the assessee. 5. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on this 20 th day of July, 2022. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 20 th day of July, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-1, Noida 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.