ITO, Gurgaon v. M/s Man Power Incorporated, Gurgaon

ITA 6343/DEL/2015 | 2007-2008
Pronouncement Date: 05-10-2016 | Result: Dismissed

Appeal Details

RSA Number 634320114 RSA 2015
Assessee PAN AAMFM2094G
Bench Delhi
Appeal Number ITA 6343/DEL/2015
Duration Of Justice 10 month(s) 5 day(s)
Appellant ITO, Gurgaon
Respondent M/s Man Power Incorporated, Gurgaon
Appeal Type Income Tax Appeal
Pronouncement Date 05-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC 2
Tribunal Order Date 05-10-2016
Date Of Final Hearing 05-10-2016
Next Hearing Date 05-10-2016
Assessment Year 2007-2008
Appeal Filed On 30-11-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2 NEW DELHI BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO. 6343/DEL/2015 ASSESSMENT YEAR: 2007-08 INCOME TAX OFFICER VS. M/S MAN POWER INCORP ORATED WARD 2(4) 200 VILLAGE SAINI KHERA HSIDC BUILDING UDYOG VIHAR SOUTH CITY GURGAON PHASE-V GURGAON (PAN: AAMFM2094G) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANIL SHARMA SR. D R RESPONDENT BY : NONE DATE OF HEARING : 05-10-2016 DATE OF ORDER : 05-10-2016 ORDER PER H.S. SIDHU J.M. THIS APPEAL FILED BY THE DEPARTMENT IS DIRECTED AG AINST THE ORDER DATED 28.9.2015 OF LD. CIT(A)-2 GURGAON PERTAINING TO A SSESSMENT YEAR 2010-11. 2. THE GROUND RAISED IN THE APPEAL READS AS UNDER:- 1. LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANC E OF RS.18 25226/- MADE BY THE ASSESSING OFFICER ON ACCO UNT OF LATE DEPOSIT OF EMPLOYEES' CONTRIBUTION TO PF/ESI F OR WHICH PROVISIONS OF SECTION 36(1)(VA) READ WITH SECTION 2 (24)(X) OF THE ACT WERE APPLICABLE AS HELD BY HON'BLE GUJARAT HIGH COURT IN THE CASE OF COMMISSIONER OF INCOME TAX-II V. GUJARA T STATE ROAD TRANSPORT CORPORATION [2014] 41 TAXRNANN.CORN 100 (GUJARAT) AND DECISION OF HONBLE KERALA HIGH IN THE CASE OF CIT VS MERCHERN LTD IN ITA NO. 244 OF 20 14 JUDGMEN T DATED 08.09.2015. 2. LD.CIT(A) ERRED IN LAW AND ON FACTS BY APPLYING PROVISIONS OF SECTION 43B TO EMPLOYEES' CONTRIBUTION SINCE PROVIS IONS WITH RESPECT TO EMPLOYEES CONTRIBUTION TOWARDS PF/ESI AN D 2 EMPLOYER'S CONTRIBUTION TO PF/ESI ARE DIFFERENT. AS WITH RESPECT TO EMPLOYER'S CONTRIBUTION SECTION 43B IS A PPLICABLE AND FOR EMPLOYEES' CONTRIBUTION SECTION 2(24)(X) RE AD WITH SECTION 36( 1 )(VA) ARE APPLICABLE. 3. THE APPELLANT CRAVES FOR THE PERMISSION TO ADD. DELETE OR AMEND THE GROUNDS OF APPEAL BEFORE OR AT THE TIME O F HEARING OF APPEAL. 3. IN THIS CASE NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST IN SPITE OF THE SAME ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE NOR FILED ANY APPLICATION FOR ADJOURNMENT. HOWEVER THE NOTICE W AS RETURNED BACK WITH THE REMARKS LEFT. I ALSO NOTE THAT NO OTHER ADDRESS IS AVAILABLE WITH THE TRIBUNAL AND NOR ANY FRESH ADDRESS WAS FUR NISHED BY THE ASSESSE BEFORE THE TRIBUNAL. KEEPING IN VIEW THE FA CTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INV OLVED IN THE PRESENT APPEAL I AM OF THE VIEW THAT NO USEFUL PURPOSE WOU LD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE THEREFORE I AM DECIDING THE PRESENT APPEAL EXPARTE QUA ASSESSEE AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 4. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD. AT THE THRESHOLD I FIND THAT THE TAX EFFECT IN THE REVENU E APPEALS IS LESS THAN RS.10 00 000/- THEREFORE THE DEPARTMENTS APPEAL IS NOT MAINTAINABLE IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER 2015 ISSUED VIDE F.NO. 279/MISC. 142/2007-ITJ (PT.) BY THE CBDT. FOR THE SAKE OF CONVENIENCE THE RELEVANT PARA NOS. 3 & 10 OF THE AFORESAID CBDTS C IRCULAR ARE REPRODUCED AS UNDER:- 3. HENCEFORTH APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10 00 000/- 2 BEFORE HIGH COURT 20 00 000/- 3 BEFORE SUPREME COURT 25 00 000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY LIMITS 3 PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTI ONS ON THIS SUBJECT OPERATIVE AT THE TIME WHEN SUCH APPEA L WAS FILED. 5. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORI TIES THEREFORE THE DEPARTMENT SHOULD HAVE WITHDRAWN/ NOT PRESSED THE P RESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTIONS SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS. 10 LACS PRESCRIBED IN THE ABOVE SAID CBDTS INSTRUCTIONS. 6. KEEPING IN VIEW THE CBDT INSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER 2015 I AM OF THE VIEW THAT THE REVENUE SHOULD HAVE WITHDRAWN/ NOT PRESSED THE INSTANT APPEAL BEFORE THE TRIBUNAL. I AM ALSO OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APPLICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. 7. IN THE RESULT THE APPEAL FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/10/2016. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 05/10/2016 *SR BHATNAGAR* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR 4