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Income Tax Appellate Tribunal - Delhi

Tecxpert Software Private Limited, New ... vs Acit Cpc-Tds, Ghazaibad on 12 October, 2022

          THE INCOME TAX APPELLATE TRIBUNAL
               DELHIBENCH 'H', NEW DELHI
      Before Dr. B. R. R. Kumar, Accountant Member
           Sh. Yogesh Kumar US, Judicial Member
       ITA No. 421/Del/2020 : Asstt. Year : 2013-14
       ITA No. 422/Del/2020 : Asstt. Year : 2013-14
       ITA No. 423/Del/2020 : Asstt. Year : 2014-15
       ITA No. 424/Del/2020 : Asstt. Year : 2014-15
       ITA No. 425/Del/2020 : Asstt. Year : 2014-15
       ITA No. 426/Del/2020 : Asstt. Year : 2013-14
       ITA No. 427/Del/2020 : Asstt. Year : 2013-14
Tecxpert Software Pvt. Ltd.,             Vs   ACIT,
D-132, Surajmal Vihar, East Delhi,            CPC-TDS,
New Delhi-110093                              Ghazaibad-201010
(APPELLANT)                                   (RESPONDENT)
PAN No. AADCT0813E

                 Assessee by : None
                 Revenue by : Sh. Vivek Vardhan, Sr. DR
Date of Hearing: 10.10.2022           Date of Pronouncement: 12.10.2022


                               ORDER

Per Bench:

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-41, New Delhi dated 25.11.2019.

2. The issue of late deposit of ESI & PF stands covered by the order of this Tribunal in ITA Nos. 1265, 1266, 1267, 1383, 1384 & 1392/Del/2021 & Others vide order dated 28.02.2022, hence the grounds of the assessee on this issue are treated as allowed.

2 ITA Nos. 421 to 427/Del/2020

Tecxpert Software Pvt. Ltd.

3. In the result, the appeals of the assessee are allowed. Order Pronounced in the Open Court on 12/10/2022.

              Sd/-                                 Sd/-
(Yogesh Kumar US)                          (Dr. B. R. R. Kumar)
 Judicial Member                           Accountant Member
Dated: 12/10/2022
*Subodh Kumar, Sr. PS*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                               ASSISTANT REGISTRAR