DCIT, CIRCLE-4(2), NEW DELHI vs. BILTECH BUILDING ELEMENTS LTD., NEW DELHI

When the appeal was called out, no one appeared on behalf of the assessee to represent the case, despite notice of hearing

ITA No.2580/De/2022 AY: 2019-20 issued through postal department. Therefore, we proceed to dispose of the appeal ex parte qua the assessee after hearing learned Departmental Representative and based on materials on record.

As could be seen from the grounds raised in column no. 10 and tax relating to such ground, the quantum of addition disputed by the Revenue in present appeal is to the tune of Rs.41,28,780/- representing delayed payment of employees contribution to Provident Fund (PF) and Employees State Insurance (ESI). According to Revenue’s own computation, the tax effect on the amount disputed by the Revenue works out to Rs.14,03,372/-. Thus, the tax effect on the amount disputed by the Revenue in the present appeal is below the threshold limit of Rs.50 lakhs for maintaining an appeal before the Tribunal in terms of Circular No. 17 of 2019, dated 8th August, 2019 issued by Central Board of Direct Taxes (CBDT).

Before us, the Revenue has failed to demonstrate that the appeal is protected by any of the exceptions to the extant circular issued by the CBDT. Thus, in our view, the present appeal is not maintainable. Accordingly, we dismiss the appeal.

In the result, the appeal is dismissed.