ACIT, CHENNAI V. Enmas O&M Services Pvt Ltd., CHENNAI

ITA 1178/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8949 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: MEERA SURESH
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , . , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.1178/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2(1), CHENNAI-600 034. VS M/S. ENMAS O & M SERVICES PVT.LTD., 3 RD FLOOR, GUNA BUILDING, 443, ANNA SALI, CHENNAI-600 018. PAN:AABCE4825F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. SHIVA SRINIVAS, JCIT /RESPONDENT BY : MS. MEERA SURESH, C.A. /DATE OF HEARING : 5 TH JULY, 2016 /DATE OF PRONOUNCEMENT : 5 TH JULY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)- 6, CHENNAI DATED 15.02.2016 IN ITA NO. 236/CIT(A) -6/2014- 15 PASSED UNDER SECTION 143(3) R.W.S.250(6) OF THE ACT. 2. THOUGH THE REVENUE HAS RAISED SEVERAL GROUNDS IN ITS APPEAL, THE CRUX OF THE ISSUE IS THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN ELETING THE ADDITION OF ` 44,05,210/- MADE BY THE LEARNED ASSESSING OFFICER UNDER SECTION 2(24)(X) R.W.S. 36(1)(VA) OF THE ACT ON 2 ITA NO.1178/MDS/2016 ACCOUNT OF NON-REMITTANCE OF THE EMPLOYEES CONTRIB UTION TO PF & ESI FUND WITHIN THE DUE DATE OF PAYMENT. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A COMPANY ENGAGED IN THE BUSINESS OF OPERATION AND MAINTENANCE OF POWER PLANTS FILED ITS RETURN OF INCOME ON 27.09.2012 FOR THE ASSESSMENT YEAR 2012-13 DECLA RING INCOME OF ` 1,40,32,740/-. SUBSEQUENTLY THE CASE WAS TAKEN UP FOR SCRUTINY AND THE ASSESSMENT WAS COMPLETED UN DER SECTION 143(3) OF THE ACT ON 12.01.2015 WHEREIN THE LEARNED ASSESSING OFFICER MADE ADDITION TOWARDS NON-REMITTA NCE OF EMPLOYEES CONTRIBUTION TO PF & ESI FUND WITHIN THE DUE DATE OF PAYMENT AND CERTAIN OTHER ADDITION. 4. ON APPEAL, THE LEARNED COMMISSIONER OF INCOME TA X (APPEALS) RELYING ON THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2011-12 ON THE SIMILAR ISSUE IN ITA NO.1923/MDS/2015 DATED 22 .01.2016 DELETED THE ADDITION OF ` 44,05,210/- MADE BY THE LEARNED ASSESSING OFFICER UNDER SECTION 2(24)(X) R.W.S36(1) (VA) OF THE ACT AGAINST WHICH THE REVENUE IS IN APPEAL BEFO RE US. 3 ITA NO.1178/MDS/2016 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENT LY ARGUED IN SUPPORT OF THE ORDER OF THE LEARNED ASSES SING OFFICER WHILE AS THE LEARNED AUTHORIZED REPRESENTAT IVE ARGUED IN SUPPORT OF THE ORDER OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS). 6. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY PER USED THE MATERIALS AVAILABLE ON RECORD, SINCE THE LEARNE D COMMISSIONER OF INCOME TAX (APPEALS) HAS RIGHTLY F OLLOWED THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE ON THE SIMILAR ISSUE FOR THE EARLIER ASSESSMENT YEAR 2011 -12, WE DO NOT FIND IT NECESSARY TO INTERFERE WITH THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS). ACCORDINGLY, WE HEREBY CONFIRM THE ORDER OF THE LEARNED COMMISSIONE R OF INCOME TAX (APPEALS) ON THIS ISSUE. 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5 TH JULY, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 5 TH JULY, 2016 SOMU 4 ITA NO.1178/MDS/2016 *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF