DCIT, CIRCLE- 3(2), NEW DELHI vs. AT & T COMMUNICATION SERVICES INDIA PVT. LTD., NEW DELHI

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-I, New Delhi (‘CIT(A)’ in short) dated 13.09.2019 arising from the assessment order dated 20.03.2018 passed by the Assessing Officer (AO) under Section 154 r.w. Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2012-13. 2. When the matter was called for hearing, the ld. counsel for the assessee at the outset submitted that the appeal of the Revenue is liable to be dismissed on account of low tax in terms of guidelines issued by CBDT Circular No.17/2019 dated 08.08.2019. 3. In the alternative, it was submitted that the issue in question relates to delayed payment of employees’ contribution to PF/ESIC. It was submitted that employees’ contribution to PF and ESIC has been made prior to due date of filing of return under Section 139(1) and thus in the light of decision of the Hon’ble Jurisdictional High Court in the case of Pr.CIT vs. Pro Interactive Service (India) Pvt. Ltd. vide order dated 10.09.2018 in the issue is squarely covered in favour of the assessee and against the Revenue.