ITO, New Delhi V. M/s. Datamation Consultation Pvt. Ltd., Delhi

ITA 5806/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2828 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 11-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.5806/DEL/2016 ASSESSMENT YEAR: 2012-13 ITO, WARD-7(2), NEW DELHI. VS DATAMATION CONSULTATION PVT. LTD., 361, 1 ST FLOOR, PATPARGANJ INDUSTRIAL AREA, DELHI. PAN: AAACD2668L (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS ASHIMA NEB, SR. DR DATE OF HEARING : 22.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 8 TH SEPTEMBER, 2016 OF THE CIT(A)-3, NEW DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. THE REVENUE IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE CIT(A) IN DELETING THE ADDITION OF RS.1,21,11,878/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF DELAYED PAYMENT OF EMPLOYEES CONTRIB UTION AND EMPLOYERS CONTRIBUTION OF PF AN ESI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD . DR, AT THE OUTSET, CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUND S RAISED BY THE REVENUE IS ITA NO.5806/DEL/2016 2 BELOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION ISSUE D BY THE CBDT ON 20 TH AUGUST, 2019 EXPLAINING THAT THE SAID CIRCULAR IS APPLICABL E TO ALL PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND HAS TO BE TREATED AS WITHDRAWN. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE R ECORD, IT IS AN UNDISPUTED FACT THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.1 7/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019, VIDE F.NO.279/MISC./M- 93/2018-ITJ CLARIFYING THAT THE SAID CIRCULAR IS AP PLICABLE TO ALL PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND HAS TO BE TREATED AS WITHDRAWN ON ACCOUNT OF LOW TAX EFFECT. ACCORDINGL Y, THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 2.09.2019. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 02 ND SEPTEMBER, 2019 DK ITA NO.5806/DEL/2016 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI