Lion Services Limited , Delhi V. Circle 15(2), Delhi

ITA 13/DEL/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6307 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 03-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.33/Del/2022 Assessment Year: 2019-20 Auto Gear Pvt. Ltd. 108, Chopra Complex, Community Centre, Preet Vihar, Delhi-110092 PAN No.AAACA0829N Vs Circle – 3 (2) Delhi (APPELLAN (RESPONDENT) Appellant Sh. Gurjeet Singh, CA Respondent Sh. M. Baranwal, Sr. DR ITA No.13/Del/2022 Assessment Year: 2018-19 Lion Services Limited, 210, Padma Tower-II, 22 Rajendera Place, Delhi -110008 PAN No.AAACL2280Q Vs Circle – 15 (2) Delhi (APPELLAN (RESPONDENT) Appellant None Respondent Sh. M. Baranwal, Sr. DR 2 ITA No.299/Del/2022 Assessment Year: 2018-19 Ved Ram Sharma C-43, Manoj Vihar, Near Jaipuria Mall, Shipra Sun City, Indirapuram, Ghaziabad PAN No.ADHPS2469R Vs Jurisdictional Assessing Officer Ward- 2 (1) (3), Ghaziabad, U.P. (APPELLAN (RESPONDENT) Appellant Sh. Hemand Jain, Advocate Respondent Sh. M. Baranwal, Sr. DR ITA No.155 /Del/2022 Assessment Year: 2018-19 Sonu Exim Private Limited B-5/3, Okhla Industrial Area, Phase-II, Delhi-110001 PAN No.AARCS5059H Vs Range-8 Delhi (APPELLAN (RESPONDENT) Appellant Sh. V. Raj Kumar, Advocate Respondent Sh. M. Baranwal, Sr. DR ITA No.147 /Del/2022 Assessment Year: 2018-19 Deepak Chibber 272, Sector-7, Plot No.11, Dwarka, Delhi-110075 PAN No.AARPC5191P Vs Ward- 11 (4) Pune Maharashtra (APPELLAN (RESPONDENT) 3 Appellant Sh. Priyanshu Goyal, CA Respondent Sh. M. Baranwal, Sr. DR ITA No.134 & 135/Del/2022 Assessment Year: 2018-19 to 2019-20 Meena Devi 152, Commercial Complex, Phase-I, Jhandewalan Extension, Delhi-110055 PAN No.AKLPD5288N Vs Ward – 2 (4) Gurgaon (APPELLAN (RESPONDENT) Appellant None Respondent Sh. M. Baranwal, Sr. DR ITA No.133/Del/2022 Assessment Year: 2019-20 Indica Industries Pvt. Ltd. A-4, Greater Kailash, Delhi-110048 PAN No.AAACI0233Q Vs Circle – 12 (1) Delhi (APPELLAN (RESPONDENT) Appellant None Respondent Sh. M. Baranwal, Sr. DR ITA No.122/Del/2022 Assessment Year: 2019-20 BPS Structures Pvt. Ltd. Unit No.1010, 10 th Floor, Vipul Business Park, Sohna Road, Sector-48, Gurgaon Haryana -122018 PAN No. AACCB0931A Vs ITO Ward- 1 (3) Gurgaon (APPELLAN (RESPONDENT) 4 Appellant None Respondent Sh. M. Baranwal, Sr. DR ITA No.1725/Del/2020 Assessment Year: 2018-19 Auto Gears Pvt. Ltd. 108, Chopra Centre, Community Centre, Preet Vihar, New Delhi-110092 PAN No.AAACA0829N Vs DCIT CPC Bangalore (APPELLAN (RESPONDENT) Appellant Sh. Gurjeet Singh, CA Respondent Sh. M. Baranwal, Sr. DR ITA No.85/Del/2022 Assessment Year: 2018-19 Global Autoech Limited 83, LGF World Trade Centre, Barakhamba Lane, Delhi-110001 PAN No.AACCG0911B Vs Circle -10 (1) Delhi (APPELLAN (RESPONDENT) Appellant Sh. Ashish Goel, CA Respondent Sh. M. Baranwal, Sr. DR ITA No.123/Del/2022 Assessment Year: 2018-19 Spectum Talent Management Pvt. Ltd. B-46, Retreat Apartment 20, I.P. Estate, Delhi-110092 PAN No.AARCS4776M Vs Ward- 24 (1) Delhi (APPELLAN (RESPONDENT) 5 Appellant Sh. Ashish Goel, CA Respondent Sh. M. Baranwal, Sr. DR ITA No.28/Del/2022 Assessment Year: 2019-20 Sarvottam Aooliances Pvt. Ltd. Plot No.98, Sector-25, Faridabad Haryana 121005 PAN No.AABCS9106K Vs ITO Ward – 2 (3) Faridabad (APPELLAN (RESPONDENT) Appellant Sh. Alok Kumar Gupta, CA Respondent Sh. M. Baranwal, Sr. DR Date of hearing: 22/03/2022 Date of Pronouncement: 22/03/2022 ORDER PER BENCH: The captioned appeals by different assessee’s are preferred against different orders of the first appellate authority. 6 2. The captioned appeals have been bunched together in this order for the sake of our convenience and brevity. 3. The common grievance in the captioned appeals pertains to the disallowance of PF and ESI payments on account of these payments being made beyond the due date specified under the specific parent legislation. 4. Respective representatives of the assessee and the DR fairly conceded that the issue in the captioned appeals are identical and on such concession the appeals were heard. 5. After carefully perusing the common grievance in the captioned appeals, we are of the considered opinion that the issue is now well settled in favour of the assessee and against the revenue by the decision of the Hon’ble High Courts as follows :- 7 8 6. In the light of the common issues raised in the light of the decisions cited here in above, we direct the AO to delete the impugned disallowances in the hands of respective appellants. 9 7. In the result, the captioned appeals are allowed. 8. The order is pronounced in the open court on 22.03.2022 in the presence of both the representatives. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 22.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 22.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order