Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 6536 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-03-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
G
Assessment Year
2018-2019
Appeal Filed On
30-01-2022
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.39 & 40/Del/2022 Assessment Year: 2018-19 & 2019-20 Mithlesh Kumar Singh H. No. E 1569 Sainik Colony Sector-49, Faridbad PAN No.AKNPS8295C Vs CPC Bangalore (APPELLAN (RESPONDENT) Appellant by Sh. Devender Sharma, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.253/Del/2022 Assessment Year: 2018-19 Sanjay Kumar Sahay B-13, Oakwood Estate DLF City, Gurgaon Haryana PAN No.AARPS9847A Vs Cirlce-30 (1) Delhi (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR 2 ITA No.161/Del/2022 Assessment Year: 2018-19 Drishti Lifestyle Plot No.139D, Sector- 07, IMT Manesar, Gurgaon Haryana -122050 PAN No.AAJFD3460A Vs Ward – 1 (4) Gurgaon Haryana (APPELLAN (RESPONDENT) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.105/Del/2022 Assessment Year: 2019-20 S. N. S Infra Project Pvt. Ltd. C-6/20/2, Safdarjung Development Area, Delhi PAN No.AAOCS4162N Vs ITO Ward – 22 (1) Delhi (APPELLAN (RESPONDENT) Appellant by Sh. Sumit Lal Chandani, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.160/Del/2022 Assessment Year: 2019-20 BLK Lifestyle Ltd, 409, 4 th Floor, DLF Tower, Jasola-A, Zakir Nagar, East Delhi Delhi-110025 PAN No.AABCB8273C Vs Central Circle – 15 Delhi (APPELLAN (RESPONDENT) 3 Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.73/Del/2022 Assessment Year: 2018-19 Surender Galhot 710, Janpratinidhi Apartments, Block-5, DLF Phase-4, Sector-28, Gurgaon PAN No.AGTPK2780N Vs Ward – 4 (3) Gurgaon (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.91/Del/2022 Assessment Year: 2019-20 Kiran Motors Limited Z-4, Hauz Khas, New Delhi-110016 PAN No.AAACK3828R Vs Circle – 13 (1) Delhi (APPELLAN (RESPONDENT) Appellant by Sh. Ashish Goel, CA Sh. Ved Jain, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.89/Del/2022 Assessment Year: 2018-19 Mobineers Info Systems Pvt. Ltd. O-44 A, Basement Lajpat Nagar-II, New Delhi-110024 Vs CIT (Appeals) (NFAC) New Delhi (APPELLAN (RESPONDENT) Appellant by Sh. Pankaj Jain, ITP 4 Sh. Satish Khosla, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.136/Del/2022 Assessment Year: 2018-19 Komal Bhati C/o Rohit Tiwari, 8024, ATS Green Paradiso, CHI IV, Greater Noida UP – 201310 PAN No.AYSPK9154D Vs ITO Circle – 2 (2) G. B. Nagar (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.262/Del/2022 Assessment Year: 2018-19 Mahagun India Pvt. Ltd. C/o. Prakash Prakash B-1, Sagar Apartments, 6 Tilak Marg, New Delhi-110001 PAN No.AAACM6572A Vs DY. CIT Central Circle – 13 3 rd Floor, ARA Centre, Jhandewalan, New Delhi- 110055 (APPELLAN (RESPONDENT) Appellant by Sh. Ruchesh Sinha, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.259/Del/2022 Assessment Year: 2018-19 Logix Heights Private Limited C/o. Prakash Prakash B-1, Sagar Apartments, 6 Tilak Marg, New Delhi-110001 PAN No.AABCL9853A Vs ACIT Central Circle – 13, Room No.261, E-2 2 nd Floor, ARA Centre Jhandewalan, New Delhi (APPELLAN (RESPONDENT) 5 Appellant by Sh. Ruchesh Sinha, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.282/Del/2022 Assessment Year: 2018-19 Biggie Hospitality LLP H. No.1569, Sector-28, Faridabad, Haryana-121008 PAN No.AAPFB7740R Vs Ward -1 (1) Faridabad (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.125/Del/2022 Assessment Year: 2019-20 Shradha Saburi Hospitalities Pvt. Ltd. CB-190, Naraina Village, New Delhi-110028 PAN No.AAICS9541F Vs DCIT C. R. Building I. P. Estate, New Delhi (APPELLAN (RESPONDENT) Appellant by Sh. Ashok Sikka, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.242/Del/2022 Assessment Year: 2018-19 Saimandeep Industries of India Industrial Plot No.99, Sector-23, Faridabad Haryana -121005 PAN No.AASFS8283L Vs Ward- 2 (3) Haryana Faridabad (APPELLAN (RESPONDENT) 6 Appellant by Sh. Rakesh Kumar Garg, CA Sh. Ankit Garg, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.244/Del/2022 Assessment Year: 2018-19 Akisons Corporate Solutions Private Ltd. Ashoka Enclave-3, 273, 2 nd Floor, Sector- 35, Faridabad PAN No.AAICA0138L Vs Ward- 1 (1) Faridabad Haryana (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.129/Del/2022 Assessment Year: 2019-20 Lion Workfree Solutions India Pvt. Ltd. C/o Kapil Goel, Advocate F- 26/124, Sector-7, Rohini, Delhi -110085 PAN No.AABCL6633J Vs DCIT CPC Circle – 15 (2) Delhi (APPELLAN (RESPONDENT) Appellant by Sh. Kapil Goel, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.180/Del/2022 Assessment Year: 2018-19 Adven Biotech Private Limited, C/o. IPSO Legal, 318, Pocket, D, Mayur Vihar, Phase-2 New Delhi-110091 PAN No.AADCA1309E Vs Circle -1 (2) Delhi (APPELLAN (RESPONDENT) 7 Appellant by Ms. Sumangla Saxena, Advocate Sh. Rajiv Saxena, Advocate Respondent by Sh. Umesh Takyar, Sr. DR ITA No.146/Del/2022 Assessment Year: 2018-19 Sukhwir Singh D-62, South City-1, Gurgaon PAN No. ATEPS9984 Vs Ward- 4 (3) Gurgaon (APPELLAN (RESPONDENT) Appellant by Sh. Priyanshu Goyal, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.132/Del/2022 Assessment Year: 2017-18 Indica Industries Pvt. Ltd. A-4, Greater Kailash, Part-1 New Delhi-110048 PAN No.AAACI0233Q Vs DY. Commissioner Income Tax, CPC Bengaluru (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.112 & 113/Del/2022 Assessment Year: 2018-19 & 2019-20 Amit Aggarwal 2822-23, Sadar Thane Road, Delhi-110006 PAN No.AFRPA8096E Vs ACIT CPC Ward- 63 (1) New Delhi (APPELLAN (RESPONDENT) Appellant by Smt. Apoorva Bhardwaj, CA Respondent by Sh. Umesh Takyar, Sr. DR 8 ITA No.32/Del/2022 Assessment Year: 2018-19 Swati Menthol And Allied Chemicals Limited Opp. Radio Station, Bareily Rampur, Uttar Pradesh-244901 PAN No. AAECS0319M Vs ACIT-I Moradabad (APPELLAN (RESPONDENT) Appellant by Sh. KVSR Krishna, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.140 & 141/Del/2022 Assessment Year: 2017-18 & 2018-19 Promind Solutions Pvt. Ltd. C/o A.K. J. & Associates Chartered Accountant 1 st Floor, Deep Complex, Begum Bridge Road, Meerut, U.P. 250001 PAN No.AAFCP5955M Vs DCIT CPC Circle – 1 (2) (1) Bengaluru (APPELLAN (RESPONDENT) Appellant by Sh. Arjun Jain, CA Sh. Arvind Kumar Jain, CA Respondent by Sh. Umesh Takyar, Sr. DR ITA No.305 & 306/Del/2022 Assessment Year: 2018-19 & 2019-20 Delmar Int. Inc. Stone Delhi Road Moradabad, U.P. PAN No.AALFD9593N Vs ITO 1 (1) Uttarpradesh (APPELLAN (RESPONDENT) 9 Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.83 & 84/Del/2022 Assessment Year: 2018-19 & 2019-20 O.C. Sweaters LLP F-8, Okhla Industrial Area, Phase-I, Delhi PAN No.AAEFO8261B Vs Ward – 29 (5) Delhi (APPELLAN (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR ITA No.130 /Del/2022 Assessment Year: 2019-20 Gurdev Singh H. No. C-3, Sai Apartments Batra Colony Kaushal Ganj Rampur, Bilaspur, Rampur U.P. 244921 PAN No.AMFPS9534G Vs ITO I (2) Rampur-1, Jurisdictional Assessing Officer U.P (APPELLAN (RESPONDENT) Appellant by Sh. Hemant Jain, Advocate Respondent by Sh. Umesh Takyar, Sr. DR Date of hearing: 21/03/2022 Date of Pronouncement: 21/03/2022 10 ORDER PER BENCH: The captioned appeals by different assessee’s are preferred against different orders of the first appellate authority. 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 11 is now well settled in favour of the assessee and against the revenue by the decision of the Hon’ble High Courts as follows :- 12 13 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. 7. In the result, the captioned appeals are allowed. 14 8. The order is pronounced in the open court on 21.03.2022 in the presence of both the representatives. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 21.03.2022 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
