DCIT, CIRCLE-7(1), DELHI vs. ERNST & YOUNG SERVICES PRIVATE LIMITED, DELHI
Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI
Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL & Assessment Year: 2020-21 DCIT Circle – 7 (1) Delhi Vs. ERNST & YOUNG Services Private Limited, 6th Floor, Worldmark 1 Asset Area 11 Hospitality District Indira Gandhi International Delhi PAN No.AACCP8967E (APPELLANT)
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals)/National Faceless
Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] vide order dated 07.01.2025 pertaining to A.Y. 2020-21. 2
2. The revenue has raised the following grounds in appeal:
Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AQ amounting to Rs. 8,12,41,438/-consideration. on account of bonus for the year under 2. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AO amounting to Rs. 4,75,62,851/- on consideration. account of GST for the year under 3. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AD amounting to Rs 41,61,849/- on account of provident fund (Employer share) for the year under consideration.
Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AO amounting to Rs. 892/- on account of penalty u/s 37 of the Act
The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal,
The Ld. DR for the assessee has submitted that he has wrongly filed two appeals on the same grounds. He wants to 3 withdraw the present appeal as the other is pending before Tribunal.
The Ld. AR has no objection.
In view of the request of the Ld. DR the present appeal is dismissed as withdrawn.
Order pronounced in the open court on 20.08.2025. (MANISH AGARWAL)
(JUDICIAL MEMBER)
Neha, Sr. PS
Date: .08.2025