Team HR Services Ltd., Chennai V. ACIT, Corp Cir 3(1), Chennai

ITA 629/CHNY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7001 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS; FORM 26AS
• Section: 234B; 40(a)(ia)

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.629/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2015-16 M/s. Team HR Services Private Limited, No. 5. 5A, New No. 9, Randstad House, Pycrofts Garden Road, Nungambakkam, Chennai 600 006. [PAN:AACCT2148K] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 3(1), Room No. 411, 4 th Floor, Aayakar Bhavan, Wanaparthy Block, 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Ashik Shah, C.A. ŮȑथŎ की ओर से/Respondent by : Mrs. L. Jancy Elizabeth Rani, JCIT सुनवाई की तारीख/ Date of hearing : 30.06.2022 घोषणा की तारीख /Date of Pronouncement : 15.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 7, Chennai, dated 10.12.2018 relevant to the assessment year 2015-16. 2. When the appeal was taken up for hearing, the ld. Counsel for the assessee has filed a letter dated 30.06.2022, wherein, it was stated as under: I.T.A. No.629/Chny/19 2 Sub: Withdrawal of appeal on account of receipt of order giving effect dated April 05, 2019. This is with reference to the captioned appeal filed by the Appellant before the Hon’ble Income Tax Appellate Tribunal, Chennai (“ Hon’ble ITAT) on March 12, 2019, which is pending before the Hon’ble “B” Bench and is posted for hearing today i.e., June, 30, 2022. In this regard, it is most humbly submitted that for the captioned AY 2015-16, the Learned Commissioner of Income tax (Appeals) (“CIT(A”) vide his order dated December 10, 2018 directed the Assessing Officer (“AO”) to verify and accordingly, allow the following issues: 1. Disallowance of employee contribution to ESI/PF. 2. Disallowance of support service charges under section 40(a)(ia) of the Act. 3. Credit of TDS in accordance with form 26AS 4. Interest u/s 234B of the Act. Based on the above directions, the AO passed an order giving effect on April 5, 2019 (enclosed as Annexure) to the order of the CIT(A) wherein the above disallowances were deleted after verification. In the light of the above, the Appellant prays before your Honours for withdrawal of the captioned appeal.” 3. The ld. Counsel for the assessee has submitted that the assessee may be permitted to withdraw the appeal, against which, the ld. DR has not opposed to the submissions of the ld. Counsel. In view of the above, the appeal filed by the assessee is dismissed as I.T.A. No.629/Chny/19 3 withdrawn. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 15 th July, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.