AI Insights
The case involved an appeal by the Revenue against an order from the National Faceless Appeal Centre (NFAC), which had deleted a disallowance made on account of delayed payments to PF and ESI by Concentrix Daksh Services India Pvt. Ltd. for the assessment year 2020-21. The Revenue challenged the deletion of this disallowance amounting to Rs.16,50,700. However, following the Supreme Court's judgment in Checkmate Services (P) Ltd. Vs. CIT, the respondent accepted the addition and paid the corresponding tax. This resolution led to the dismissal of the appeal as it became infructuous.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 300717 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-05-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Next Hearing Date
17-05-2023
Assessment Year
2020-2021
Appeal Filed On
20-10-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.2582/Del/2022 Assessment Year: 2020-21 DCIT, Circle-4(2), New Delhi Vs. Concentrix Daksh Services India Pvt. Ltd., Hindustan Times House, Level 10, KG Marg, Connaught Place, New Delhi PAN :AABCD4187D (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: This is an appeal by the Revenue against order dated 22.08.2022 passed by National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2020-21. 2. The dispute in the present appeal relates to the deletion of disallowance made on account of delayed payments of employees Appellant by Sr. Pramod Kumar, Sr. DR Respondent by Ms. Vidhi, CA Sh. Rishabh Jain, CA Date of hearing 18.05.2023 Date of pronouncement 29.05.2023 ITA No.2582/Del/2022 AY: 2020-21 2 | P a g e contribution to Provident Fund (PF) and Employees State Insurance (ESI) amounting to Rs.16,50,700/-. 3. When the appeal was called out, learned Authorized Representative of the assessee submitted that keeping in view the judgment of Hon’ble Supreme Court in case of Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), the assessee has accepted the addition of Rs.16,50,700/- and has suo motu deposited the tax thereon amounting to Rs.5,98,620/-. A letter dated 15.05.2023 to this effect enclosing challan evidencing payment of the disputed tax was furnished by learned Authorized Representative before the Bench. 4. Thus, considering the fact that the assessee has accepted the addition and discharged the tax liability on such addition, the dispute between the parties stands resolved. Therefore, for all practical purposes, the present appeal has become infructuous. Accordingly, the appeal is dismissed. 5. In the result, appeal is dismissed. Order pronounced in the open court on 29 th May, 2023 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 29 th May, 2023. RK/- ITA No.2582/Del/2022 AY: 2020-21 3 | P a g e Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
