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TMI Blog2022 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] Since, in the present case, the service tax component is not an item of deduction that has been claimed by way of debit to the P L Account by the assessee, the above ratio laid down by the Jurisdictional High Court is squarely applicable. By respectfully following the said ratio, we do not find any error or infirmity committed by the Ld. CIT(A) . Decided against revenue. - I.T.A. No. 3169/DEL/2019 - - - Dated:- 26-8-2022 - SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U. S. , JUDICIAL MEMBER Assessee by : Shri Baldev Raj , C. A. ; Department by : Shri R. S. Yadav , Sr. D. R. ; ORDER PER YOGESH KUMAR U. S. , JM This appeal is filed by the Revenue against the order dated 31.01.2019 of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- 1. On the facts and circumstances of the case and in law, the CIT(A) has erred in deleting the disallowance of Rs. 2,63,23,646/- made by the Assessing Officer u/s 43B of the I.T Act, on account of unpaid Service-Tax. 2. The order of the CIT(A) may kindly be set aside and order of the Assessing Officer may kindly be restored. 4. The Ld. DR vehemently submitted that the order of the Ld.CIT(A) is erroneous and prayed for setting aside the order of the Ld.CIT(A) and also prayed restoring the order Ld. A.O. 5. Per contra, the Ld. Counsel for the assessee submitted that it is well settled law declared by the Jurisdictional High Court in the case of Noble and Hewitt India (P) Ltd. (166 Taxman 48) wherein it is hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India (P) Ltd. (166 Taxman 48). 8. The Hon ble Delhi High Court in the case of Noble and Hewitt India (P) Ltd. (supra) held as under:- 5. Here we are concerned with an assessee who has not even claimed any deduction on the ground of service tax and has not debited the amount to its Profit Loss Account. Moreover the provisions of section 43B of the Act are quite clear in this regard. The decision of the Calcutta High Court in Chowringhee Sales Bureau (P.) Ltd.'s case {supra) was not in the context of the applicability of section 43B of the Act. In our opinion since the assessee did not debit the amount to the Profit Loss Account as an expenditure nor did the assessee claim any deduction in respect of the amount and con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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