DCIT, CIRCLE- 1, FARIDABAD V. HYPER HR NECLEUS SOLUTIONS PVT. LTD., FARIDABAD

ITA 4131/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8031 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. NO.4131/DEL/2018 ASSESSMENT YEAR 2014-15 DCIT, CIRCLE-1, FARIDABAD. V. HYPER HR NECLEUS SOLUTIONS PVT. LTD. FARIDABAD. SCO-38, 2 ND FLOOR, SECTOR-19, FARIDABAD, HARYANA. TAN/PAN: AABCH5361B (APPELLANT) (RESPONDENT) APPELLANT BY: MS. ANIMA BARNWAL, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 25 08 2021 DATE OF PRONOUNCEMENT: 25 08 2021 O R D E R PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 23 RD APRIL, 2018 BY COMMISSIONER OF INCOME TAX (APPEALS), FARIDABAD FOR THE ASSESSMENT YEAR 2014-1 5. THE REVENUE HAS RAISED THE SOLITARY GROUND IN THIS APPE AL AS UNDER: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A), FARIDABAD IS CORRECT IN DELETING THE ADDITI ON OF RS.64,74,529/- MADE UNDER SECTION 36(1)(VA) OF THE INCOME TAX ACT ON ACCOUNT OF LATE DEPOSITION OF EMPLOYEE C ONTRIBUTION OF ESI AND PF. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESP ITE THE NOTICES ISSUED THROUGH RPAD. AT THE OUTSET, IT IS N OTED THAT THE TAX EFFECT IN THE REVENUES APPEAL IS BELOW THE MON ETARY LIMIT PRESCRIBED IN THE CBDT CIRCULAR NO.17/2019 DATED 08 .08.2019. I.T.A. NO.4131/DEL/2018 2 3. THE LD. DR HAS FAIRLY ADMITTED THAT THE TAX EFFE CT IN THE REVENUES APPEAL IS LESS THAN THE MONETARY LIMIT PR OVIDED IN THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 AND IT D OES NOT FALL IN ANY OF THE EXCEPTION PROVIDED IN THE SAID C IRCULAR. ACCORDINGLY, IN VIEW OF LOW TAX EFFECT IN REVENUES APPEAL, THE SAME IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED . 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST, 2021. SD/- SD/- [R.K. PANDA] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH AUGUST, 2021 PRABHAT: