Urbanac Proects Private Limited, New Delhi V. ITO WARD - 27(2), New Delhi

ITA 1728/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5873 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 18-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIPPUN MITTAL

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.1728/Del/2020 Assessment Year: 2018-19 Urbanac Proects Private Limited E-52, New Mangalpuri, Mandi Road, Mehrauli, New Delhi-110030 PAN No.AAGCA8925M Vs ITO Ward- 27 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Nippun Mittal, CA Respondent by Sh. Umesh Takyar, Sr. DR Date of hearing: 29/03/2022 Date of Pronouncement: 29/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-9, New Delhi dated 25.08.2020 for A.Y.2018-19. 2. The solitary grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.394382/- on account of employee contribution to ESI and PF. 2 3. We have carefully perused the orders of the authorities below. The details of PF deposit is as under :- 4. The details of ESI deposit is as under :- 5. We find that the return of income was filed on 06.12.2018. This means that the assessee has deposited PF and ESI well before filing the return of income. 3 6. We are of the considered opinion that the issue is now well settled in favour of the assessee and against the revenue by decision of the Hon’ble High Court as follows :- 4 5 7. In the light of the aforementioned judicial decisions we direct the AO to delete the addition of Rs.394382/-. The appeal is accordingly allowed. 6 8. Decision announced in the open court in the presence of both parties. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-29.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 29.03.2022 Date on which the typed draft is placed before the dictating Member 29.03.2022 Date on which the typed draft is placed before the Other member 29.03.2022 Date on which the approved draft comes to the Sr.PS/PS 29.03.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 29.03.2022 Date on which the fair order comes back to the Sr. PS/ PS 29.03.2022 Date on which the final order is uploaded on the website of ITAT 31.03.2022 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