DCIT, Circle- 3(2), New Delhi V. AT & T Communication Services India Pvt. Ltd., New Delhi

ITA 9195/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2832 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUMAN MALIK
• Section: 154; 15; 43; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.9195/DEL/2019 Assessment Year 2012-13 DCIT, Circle-3(2), New Delhi. v. AT & T Communication Services India Pvt. Ltd., New Delhi. TAN/PAN: AACCA8033E (Appellant) (Respondent) Appellant by: Shri Rishabh Malhotra, AR Respondent by: Mrs. Suman Malik, Sr.D.R. Date of hearing: 20 06 2022 Date of pronouncement: 27 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the Re ven ue a gai ns t t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -I, Ne w D elh i (‘ CI T( A) ’ in s hor t) dat ed 13.0 9.2 01 9 ar isi ng f ro m th e as se ss me n t ord er d at ed 2 0. 03 . 20 18 p as sed by t he Ass es si ng Of f icer ( AO ) un der Sect io n 15 4 r. w. Sec ti on 1 43 (3 ) of the In co me Tax A ct , 19 61 (t he Act ) co nc ern in g A Y 2 0 12- 13 . 2. W h en th e mat te r w as cal le d f or h ear in g, th e l d. co un se l f or th e ass es se e at th e o ut set su b mit te d th at the ap pe al of t he Re ven ue is lia bl e t o be d is mi s sed o n ac co unt of l ow ta x in te rms of gu id el in es iss ue d b y C BD T Ci rcu la r No .1 7/2 01 9 dat ed 0 8. 08 .2 01 9. 3. In th e a lt er nat iv e, it wa s s u b mitt ed t h at th e i ss ue in q ue sti on rel at es to de la ye d pa yme nt of e mpl o yees ’ c on tr ib ution t o P F/ ES IC . It w as s ub mi tt ed t hat e mp l o ye es ’ co ntr ib ut io n to PF a n d ES IC h as I.T.A. No.9195/DEL/2019 2 bee n mad e pr io r to due da te of f ili ng o f retur n u nde r S ect i on 1 39 (1 ) and th us i n t he l ig ht of de ci si on of the H on ’b le J ur is di cti on al Hig h Co urt i n th e ca se o f Pr.CI T v s. P ro I n ter ac ti ve Se rv ic e (I ndi a ) P vt . Lt d. vi de or de r da t ed 10 .0 9. 20 18 in I TA N o.9 83 /2 01 8, t he is su e i s sq uar el y c o ver ed i n f avo ur of t he a ss es see a nd a gains t th e Re ven ue . 4. The ap pea l of th e Re ven ue is l ia ble t o be d is mi ss ed on bot h gro un ds . Fi rs tl y, o n acc ou nt of ta x ef f ect as p er CBD T Ci rcu la r No. 1 7/2 01 9 d at ed 08. 08 .2 01 9 a s w el l as i n t he l ig ht of the ju di cia l pre ce de nt i n t he c a se of P r. CI T vs . P ro I nt er act iv e S erv ice (In di a ) Pvt . Lt d. vi de or de r d at ed 10 .0 9. 20 18 in IT A No .9 83/2 01 8. W e th us see n o me rit i n th e app ea l of th e Re ve n ue. 5. In th e res ul t, t he ap pea l of th e Re ve nu e is d is mi ss ed . Order pronounced in the open Court on 27/06/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/06/2022 Prabhat