ITAT Delhi Judgments — June 2022

DEWAN FOURWHEELS P.LTD,NARNAUL vs DCIT, CIRCLE, REWARI

ITA 1055/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

DDF CONSULTANTS P.LTD,NEW DELHI vs ADIT, CIRCLE-7(1), NEW DELHI

ITA 1064/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

MANOJ KUMAR SRIVASTAV,G B NAGAR vs ITO, WARD-49(3), NEW DELHI

ITA 1069/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

KAVITA,BALLABHGARH vs ITO, WARD-1(1), FARIDABAD

ITA 1083/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

KAMAL LUTHRA,NEW DELHI vs ITO, CIRCLE-30(1), NEW DELHI

ITA 1092/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

FIRST PLUMBING P.LTD,NEW DELHI vs ITO, WARD-9(2), NEW DELHI

ITA 1093/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

KARAN LUTHRA,NEW DELHI vs ITO, CIRCLE-62(1), NEW DELHI

ITA 1094/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

KARAN LUTHRA,NEW DELHI vs ITO, CIRCLE-62(1), NEW DELHI

ITA 1095/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SAROJ GAUTAM,GURGAON vs ITO, WARD-4(1), GURGAON

ITA 1099/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SEC BUILDTECH P.LTD,NEW DELHI vs ADIT, CIRCLE-22(2), NEW DELHI

ITA 1106/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SATPAL SINGH,BALLABGARH vs ITO, WARD-((3), FARDIABAD

ITA 1107/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

RAMACIVIL INDIA CONSTRUCTION PRIVATE LTD.,DELHI vs DCIT CENTRAL CIRCLE-16(1), DELHI

ITA 1111/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

RAMA CONSTRUCTION LTD.,DELHI vs DCIT CENTRAL CIRCLE-30, DELHI

ITA 1112/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

KALINGA CABLES AND CONDUIT CO.,NEW DELHI vs ACIT, CIRCLE-44(1), NEW DELHI

ITA 1121/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

CRYSTAL CROP PROTECTION LTD,NEW DELHI vs DCIT, CIRCLE-4(2)/6(2), NEW DELHI

ITA 1123/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

NANAK CHAND SHARMA,FARIDABAD vs ITO, WARD-2(1), FARIDABAD

ITA 1128/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

NANAK CHAND SHARMA,FARIDABAD vs ITO, WARD-2(1), FARIDABAD

ITA 1129/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

S S SAIB CONSTRUCTIONS P.LTD,DELHI vs ACIT, CIRCLE-2(1), FARIDABAD

ITA 1131/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

ASPIRATION CLOTHING,NEW DELHI vs DCIT, CIRCLE-20(1), NEW DELHI

ITA 1133/DEL/2022[2017-18]Status: Disposed15 Jun 2022AY 2017-18Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

BHUWAN SHARMA,NEW DELHI vs ITO, WARD 71(2), NEW DELHI

ITA 1142/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

PRABHANJAN YADAV,GURGAON vs ITO, WARD 4(1)(5), ALIGARH

ITA 1153/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

PRABHANJAN YADAV,GURGAON vs ITO, WARD-4(1)(5), ALIGARH

ITA 1154/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

VIRENDER KUMAR,GURGAON vs ITO, WARD-4(1), GURGAON

ITA 1155/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

VIRENDER KUMAR,GURGAON vs ITO, WARD 4(1), GURGAON

ITA 1156/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

ENCOTEC ENERGY (INDIA) P.LTD,DELHI vs ACIT, CIRCLE-8(2), NEW DELHI

ITA 1169/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SATYA PARKASH,SHAMLI vs ITO, WARD-3(1)(5), SHAMIL

ITA 1177/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SATYA PRAKASH,SHAMLI vs ITO, WARD-3(1)(5), SHAMLI

ITA 1178/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SUN AIRVOICE P.LTD,DELHI vs ACIT, CIRCLE 24(2), NEW DELHI

ITA 1181/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

SEAGULL LABORATORIES P.LTD,NEW DELHI vs ACIT, CIRCLE-23(2), NEW DELHI

ITA 1182/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

BHOLESHWAR CHOPRA,DELHI vs ITO, WARD 68(6), NEW DELHI

ITA 1183/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

INDAKSH SOLUTIONS P.LTD,NEW DELHI vs ITO, WARD-12(2), NEW DELHI

ITA 1187/DEL/2022[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

NAMAN ALLOYS PVT LTD,NEW DELHI vs ACIT CIRCLE-17(2), NEW DELHI

ITA 1188/DEL/2019[2015-16]Status: Disposed15 Jun 2022AY 2015-16Remanded

The Tribunal found that the explanation regarding the source of the loan from the director's wife's account was not adequately examined. Therefore, the matter was restored to the AO for fresh assessment.

LAKHAN SINGH,GURGAON vs WARD-2(1), GURGAON

ITA 176/DEL/2022[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that no disallowance is warranted for belated payment of employee's contribution to ESI and EPF if deposited before the due date of filing the Income Tax Return. The amendments from Finance Act, 2021, were considered to resolve the controversy.

MR. ABHISHEK KUMAR,FARIDABAD vs WARD 1(1), FARIDABAD

ITA 1975/DEL/2021[2018-19]Status: Disposed15 Jun 2022AY 2018-19Allowed

The Tribunal held that since the employee's contributions were deposited before the filing of the return, no disallowance was warranted. The amendment brought by the Finance Act 2021 was also held to be not applicable to the assessment years under consideration.

MR. ABHISHEK KUMAR AGARWAL,FARIDABAD vs WARD 1(1), FARIDABAD

ITA 1977/DEL/2021[2019-20]Status: Disposed15 Jun 2022AY 2019-20Allowed

The Tribunal held that since the employee's contributions were deposited before the filing of the return, no disallowance was warranted. The amendment brought by the Finance Act 2021 was also held to be not applicable to the assessment years under consideration.

M/S ASHA AHUJA,HISAR vs ITO, HISAR

ITA 2223/DEL/2016[2011-12]Status: Disposed15 Jun 2022AY 2011-12Allowed

The Tribunal held that the assessee was an employee holding a civil post under a State, making them eligible for full exemption under Section 10(10)(i) of the Income Tax Act. Therefore, the addition made by the AO was incorrect.

NATIONAL HOUSING BANK,NEW DELHI vs ACIT CIRCLE 17(2), NEW DELHI

ITA 2657/DEL/2019[2014-15]Status: Disposed15 Jun 2022AY 2014-15Allowed

The Tribunal held that depreciation is allowable on the composite cost of premises when there is no segregation between the cost of land and building, following its own previous decisions. The disallowance made by the AO and confirmed by the CIT(A) was not sustainable.

GOLFWORX VENTURES PVT. LTD,NEW DELHI vs DCIT, CIRCLE-10(1), NEW DELHI

ITA 3098/DEL/2019[2013-14]Status: Disposed15 Jun 2022AY 2013-14Dismissed

The Tribunal noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the Tribunal is deemed withdrawn upon issuance of a certificate by the designated authority. Therefore, the appeal was dismissed.

ACIT, CIRCLE-34(1), NEW DELHI vs MODERN PAPERS, DELHI

ITA 3674/DEL/2019[2015-16]Status: Disposed15 Jun 2022AY 2015-16Dismissed

The Tribunal held that the excise duty subsidy, in pursuance of the new industrial policy, is a capital receipt. It followed its own co-ordinate bench decision in the assessee's own case for a prior assessment year, which was sustained by the Hon'ble Apex Court.

PANKAJ MANGAT,NEW DELHI vs ITO WARD - 13(4), NEW DELHI

ITA 4360/DEL/2019[2015-16]Status: Disposed15 Jun 2022AY 2015-16Dismissed

The Tribunal considered the assessee's submission for withdrawal of the appeal due to availing the Vivad se Vishwas scheme. The Ld. DR did not object to this submission.

RAJEEV KUMAR,NEW DELHI vs ACIT, CENTRAL CIRCLE- 14, NEW DELHI

ITA 4486/DEL/2019[2013-14]Status: Disposed15 Jun 2022AY 2013-14Dismissed

The Tribunal considered the assessee's request to withdraw the appeal and, with no objection from the revenue, dismissed the appeal. The appeal was disposed of as withdrawn by the Tribunal.

INDIA SAFARI AND TOURS LTD,NEW DELHI vs DCIT, CIRCLE-12(1), NEW DELHI

ITA 4919/DEL/2018[2013-14]Status: Disposed15 Jun 2022AY 2013-14Allowed

The Tribunal held that the expenditure on temporary structures was revenue in nature and eligible for 100% depreciation. It also allowed depreciation on commercial vehicles used for tour operations and the foreign exchange loss, following Supreme Court precedent.

EJAZ AKHTAR,NEW DELHI vs ITO, WARD- 28(4), NEW DELHI

ITA 4934/DEL/2019[2011-12]Status: Disposed15 Jun 2022AY 2011-12Remanded

The Tribunal held that since the quantum addition needs to be decided afresh, the matter of penalty levy under Section 271(1)(c) should also be restored to the AO. The AO is directed to decide the penalty afresh after determining the quantum addition.

DCIT, CIRCLE- 16(2), NEW DELHI vs MINERALS MANAGEMENTS SERVICES INDIA PVT. LTD., NEW DELHI

ITA 5478/DEL/2017[2010-11]Status: Disposed15 Jun 2022AY 2010-11Dismissed

The Tribunal held that the notice issued under Section 274 r.w.s. 271(1)(c) was invalid as it did not clearly specify whether the penalty was for concealment of income or furnishing inaccurate particulars. Consequently, the penalty proceedings and order were set aside.

ACIT, CENTRAL CIRCLE-2, NEW DELHI vs M.V.REALTORS & AMUSEMENT P.LTD, NEW DELHI

ITA 5552/DEL/2017[2014-15]Status: Disposed15 Jun 2022AY 2014-15Remanded

The Tribunal held that the Commissioner of Income Tax (Appeals) had erred in deleting the addition without obtaining a remand report from the AO, especially concerning the factual correctness of whether investor companies had responded to notices. The matter was restored to the CIT(A) for fresh adjudication.

ANJALI MANGAT,NEW DELHI vs ITO WARD - 13(3), NEW DELHI

ITA 5900/DEL/2019[2014-15]Status: Disposed15 Jun 2022AY 2014-15Dismissed

The Tribunal noted that the assessee had received orders in Form No. 5 for full and final settlement under the Vivad Se Vishwas Act. Consequently, the appeals were allowed as withdrawn.

NAVINDRA PAL SINGH,BULANDSHAHR vs ITO, WARD- 3(3), BULANDSHAHR

ITA 596/DEL/2018[2009-10]Status: Disposed15 Jun 2022AY 2009-10Remanded

The Tribunal found that the CIT(A)'s order did not clearly reflect proper service of notices for hearings. Therefore, to ensure justice, the assessee was granted an opportunity to contest the matter on merits before the CIT(A).

DCIT CIRCLE-1, LTU, NEW DELHI vs RURAL ELECTRIFICATION CORPORATION LTD., NEW DELHI

ITA 5983/DEL/2019[2014-15]Status: Disposed15 Jun 2022AY 2014-15Withdrawn

The Tribunal considered the Assessee's application for withdrawal and the Form-5 issued by the Department. The appeal filed by the Revenue Department was dismissed as withdrawn.

PANAFIC INDUSTRIALS LTD,NEW DELHI vs ITO WARD - 19(3), NEW DELHI

ITA 6050/DEL/2019[2011-12]Status: Disposed15 Jun 2022AY 2011-12Withdrawn

The Tribunal considered the assessee's application for withdrawal of the appeal and the Form-5 issued by the department. The appeal was dismissed as withdrawn.

MADAV KUMAR SWARUP,MUZAFFARNAGAR vs ACIT, CIRCLE- 1, MUZAFFARNAGAR

ITA 6156/DEL/2017[2009-10]Status: Disposed15 Jun 2022AY 2009-10Remanded

The Tribunal held that attributing credit card expenditure solely based on the mention of the assessee's PAN is insufficient without further evidence. The matter requires a more extensive inquiry.