M/s.Duster Total Solutions Services Pvt. Ltd., Bangalore V. Income-Tax Officer, Bangalore

CO 39/BANG/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 3322 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-07-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Earning of tax free income
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B E NGAL U R U BEFORE SHRI VIJAY PAL RAO , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO. 1603/ BANG/20 16 (ASSESSMENT YEAR: 2013 - 14) INCOME - TAX OFFICER, WARD 2(1)(3), BENGALURU VS. APPELLANT M/S.DUSTER TOTAL SOLUTIONS SERVICES PVT. LTD. NO.50, 4 TH FLOOR, ZATAKIA CENTRE, 100 FEET ROAD, INDIRANAGAR, BENGALURU. RESPONDENT AND CROSS OBJN.NO.39/BANG/2017 (IN ITA NO.1603/BANG/2016) (ASSESSMENT YEAR: 2013 - 14) (BY THE ASSESSEE) ***** A SSESSEE BY : SHRI R.VIJAYARAGHAVAN, CA. REVENUE BY : SHRI SUNIL KUMAR AGARWAL, ADDL.CIT(DR) DATE OF HEARING : 21/09/2017 DATE OF PRONOUNCEMENT : 19 /12/2017 O R D E R PER I NTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) - 2, BENGALURU,[ CIT(A) ] , DATED 15/06/2016 FOR THE ASSESSMENT YEAR 2013 - 14. THE ASSESSEE HAS FILED CROSS OBJECTIO NS. ITA NO .1603/B/2016 & CO 39/BANG/2017 PAGE 2 OF 3 3. THE REVENUE RAISED THE FOLLOWING GROUNDS OF APPEAL: 4. THE ONLY ISSUE IN THE PRESENT APPEAL IS WHETHER BELATED REMITTANCE OF PF AND ESI CONTRIBUTION UNDER RESPECTIVE LAWS BUT WITHIN DUE DATE FOR FILING OF RETURN OF INCOME IS ELIGIBLE FOR D EDUCTION. THIS ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE - COMPANY BY THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. SABARI ENTERPRISES (298 ITR 141) . THE CIT(A), FOLLOWING THE DECISION OF THE JURISDICTIONAL HIGH COURT IN TH E ABOVE CASE ALLOWED THE APPEAL. THEREFORE, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE CIT(A) . HENCE, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 5. THE CROSS OBJECTIONS FILED BY THE ASSESSEE CHALLENGE THE FINDING OF THE CIT(A) THAT 14A DISALLOWANCE IS WARRANTED EVEN IN ABSENCE OF EXEMPT INCOME. NOW, THE ISSUE IS SQUARELY COVERED BY THE ITAT DECISION IN ITA NOS. 1481 & 1482/BANG/2015 DATED 0 9/ 0 6/2017 IN THE CASE OF THE ASSESSEE FOR THE ASSESSMENT YEAR S 2010 - 11 AND 2011 - 12. IN THE LIGHT OF THE CO - ORDINATE BENCH DECISION, THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2017. SD/ - (VIJAY PAL RAO) SD/ - (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: BENGALURE DATED:19/12/2017 ITA NO .1603/B/2016 & CO 39/BANG/2017 PAGE 3 OF 3 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE