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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI
Before: SHRI R.K. PANDA & SHRI VIJAY PAL RAO
PER VIJAY PAL RAO, J.M. This appeal by the Revenue is directed against the order dated 23rd April, 2018 by Commissioner of Income Tax (Appeals), Faridabad for the Assessment Year 2014-15. The Revenue has raised the solitary ground in this appeal as under: “On the facts and in the circumstances of the case the Ld. CIT(A), Faridabad is correct in deleting the addition of Rs.64,74,529/- made under Section 36(1)(va) of the Income Tax Act on account of late deposition of employee contribution of ESI and PF.” 2. None has appeared on behalf of the assessee despite the notices issued through RPAD. At the outset, it is noted that the tax effect in the Revenue’s Appeal is below the monetary limit prescribed in the CBDT Circular No.17/2019 dated 08.08.2019.
The ld. DR has fairly admitted that the tax effect in the Revenue’s Appeal is less than the monetary limit provided in the CBDT Circular No. 17/2019 dated 08.08.2019 and it does not fall in any of the exception provided in the said Circular. Accordingly, in view of low tax effect in Revenue’s Appeal, the same is not maintainable and liable to be dismissed.