Tecxpert Software Private Limited, Delhi V. ACIT, CPC-TDS, Ghaziabad

ITA 424/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1104 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-10-2022
• Assessment Year: misc
• Appeal Filed On: 22-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 421/Del/2020 : Asstt. Year : 2013-14 ITA No. 422/Del/2020 : Asstt. Year : 2013-14 ITA No. 423/Del/2020 : Asstt. Year : 2014-15 ITA No. 424/Del/2020 : Asstt. Year : 2014-15 ITA No. 425/Del/2020 : Asstt. Year : 2014-15 ITA No. 426/Del/2020 : Asstt. Year : 2013-14 ITA No. 427/Del/2020 : Asstt. Year : 2013-14 Tecxpert Software Pvt. Ltd., D-132, Surajmal Vihar, East Delhi, New Delhi-110093 Vs ACIT, CPC-TDS, Ghazaibad-201010 (APPELLANT) (RESPONDENT) PAN No. AADCT0813E Assessee by : None Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 10.10.2022 Date of Pronouncement: 12.10.2022 ORDER Per Bench: The present appeals have been filed by the assessee against the orders of ld. CIT(A)-41, New Delhi dated 25.11.2019. 2. The issue of late deposit of ESI & PF stands covered by the order of this Tribunal in ITA Nos. 1265, 1266, 1267, 1383, 1384 & 1392/Del/2021 & Others vide order dated 28.02.2022, hence the grounds of the assessee on this issue are treated as allowed. ITA Nos. 421 to 427/Del/2020 Tecxpert Software Pvt. Ltd. 2 3. In the result, the appeals of the assessee are allowed. Order Pronounced in the Open Court on 12/10/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/10/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR