99 Hind Suraksha Pvt. Ltd., Haryana V. DCIT, CPC, Bengalore

ITA 604/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4622 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 27-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.604 & 605/DEL/2021 ASSESSMENT YEAR: 2018-19 99 HIND SURAKSHA PVT. LTD. C/O LOVELESH GUPTA(ADVOCATE), H. NO.56, SECTOR-14, URBAN ESTATE, KARNAL HARYANA132001 PAN NO.AAACZ8907A VS DCIT CPC BANGALORE (APPELLANT) (RESPONDENT) APPELLANT BY SH. SOMIL AGARWAL, ADVOCATE RESPONDENT BY SH. VIPUL KASHYAP, SR. DR DATE OF HEARING: 30/09/2021 DATE OF PRONOUNCEMENT: 30/09/2021 ORDER PER N. K. BILLAIYA, AM: 1. ITA NO.604/DEL/2021 AND 605/DEL/2021 ARE TWO SEPARATE APPEALS BY THE ASSESSEE PREFERRED AGAINST TWO SEPARATE ORDERS OF THE NATIONAL FACELESS APPEAL CEN TRE (NFAC) DATED 09.04.2021 PERTAINING TO A.Y.2018-19. 2 2. ITA NO.604/DEL/2021 IS THE APPEAL AGAINST THE OR DER FRAMED U/S. 143 (1) OF THE ACT AND ITA NO.605/DEL/2 021 IS AN APPEAL AGAINST THE ASSESSMENT ORDER FRAMED U/S. 154 OF THE ACT. 3. WE WILL FIRST ADDRESS TO THE APPEAL IN ITA NO.604/DEL/2021. 4. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT WH ILE PROCESSING THE RETURN U/S.143 (1) OF THE ACT CPC DI SALLOWED RS.127225/- ON ACCOUNT OF LATE DEPOSIT OF PROVIDENT FUND AND RS.171402/- ON ACCOUNT OF LATE DEPOSIT OF ESI. 5. ASSESSEE ASSAILED THE ORDER BEFORE THE NFAC BUT THE NFAC WAS OF THE FIRM BELIEF THAT THE DECISION OF TH E HONBLE GUJARAT HIGH COURT IN THE CASE OF GUJARAT STATE ROA D TRANSPORTATION 366 ITR 170 FAIRLY APPLY ON THE FACT S OF THE CASE AND FOLLOWING THE SAME, THE APPEAL OF THE ASSE SSEE IS DISMISSED. 6. BEFORE ME THE STRONG RELIANCE WAS PLACED ON THE DECISION OF THE COORDINATE BENCH IN THE CASE OF AZAMGARH STE EL & POWER PRIVATE LIMITED IN ITA NO.1626/DEL/2020 ORDER DATED 31.05.2021. IT IS THE SAY OF THE COUNSEL THAT THIS TRIBUNAL 3 WHILE DECIDING A SIMILAR QUARREL IN FAVOUR OF THE A SSESSEE HAS DULY CONSIDERED THE DECISION OF THE HONBLE GUJARAT HIGH COURT (SUPRA). THE COUNSEL FURTHER RELIED UPON THE DECISION OF THIS TRIBUNAL IN THE CASE OF INDIAN GEOTECHNICAL SERVICES IN ITA NO. 622/DEL/2018 ORDER DATED 27.08.2021. 7. PER CONTRA THE DR STRONGLY SUPPORTED FINDINGS OF THE LOWER AUTHORITIES. 8. I HAVE CAREFULLY CONSIDERED THE ORDERS OF THE AU THORITIES BELOW. THE DETAILS OF THE DEPOSIT OF PF/ ESI IS AS UNDER :- 4 5 9. I FIND THAT THE RETURN WAS FILED ON 26.10.2018 A ND FOR THE YEAR UNDER CONSIDERATION THE EXTENDED DUE DATE FOR FILING ORIGINAL RETURN WAS 31.10.2018. THIS MEANS THAT TH E PF AND THE ESI WERE NOT ONLY DEPOSITED WITHIN THE FINANCIA L YEAR ITSELF BUT ALSO BEFORE FILING OF THE RETURN. I FIND THAT THIS TRIBUNAL IN THE CASE OF AZAMGARH STEEL AND POWER PR IVATE LIMITED (SUPRA) HAVE CONSIDERED THE DECISION OF THE HONBLE GUJARAT HIGH COURT RELIED UPON BY THE CIT(A) AND HE LD AS UNDER :- 6 7 10. I FURTHER FIND THAT THIS TRIBUNAL IN THE CASE O F INDIAN GEOTECHNICAL SERVICES (SUPRA) HAS ALSO CONSIDERED T HE AMENDMENT BROUGHT TO THE RELEVANT PROVISIONS AND DE CIDED A SIMILAR QUARREL AS UNDER :- 8 9 10 11 11. RESPECTFULLY FOLLOWING THE DECISION OF THIS TR IBUNAL (SURPA), I DIRECT THE NFAC TO DELETE THE DISALLOWAN CE OF RS.1441627/-. 12. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 13. SINCE I HAVE DECIDED THE APPEAL IN ITA NO.604/D EL/2021 IN FAVOUR OF THE ASSESSEE ITA NO.605/DEL/2021 BECOM ES OTIOSE. 14. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF BOTH THE REPRESENTATIVES ON 30.09.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:- 30.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 12 DATE OF DICTATION 30 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30.09.2021 DATE ON WH ICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 30.09.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 30.09.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30.09.2021 DATE ON WHICH THE FAIR OR DER COMES BACK TO THE SR. PS/ PS 30.09.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 30.09.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.09.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES T O THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER