Smt Ranjana Singh, Kolkata V. THE ITO, WD-48(3), KOLKATA, Kolkata

ITA 1265/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9402 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2016
• Court: TRIBUNAL
• Assessee Lawyers: NIRMAL KOUSHIK F

Judgement Text

I.T.A. NO. 1265/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1265/KOL/ 2016 ASSESSMENT YEAR: 2010-2011 SMT. RANJANA SINGH,................................ ....................................APPELLANT 110, NASKAR PARA ROAD, GHUSURI, HOWRAH-711 107 [PAN: BOTPS 2438 J] -VS.- INCOME TAX OFFICER,................................ .........................................RESPONDENT WARD-48(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI NIRMAL KOUSHIK, F.C.A., FOR THE ASSESSEE SHRI AMITAVA BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 21, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOLKATA D ATED 10.03.2014 AND THE SOLITARY ISSUE INVOLVED THEREIN RELATES TO THE DISALLOWANCE OF RS.1,07,529/- MADE BY THE ASSESSING OFFICER AND CON FIRMED BY THE LD. CIT(APPEALS) ON ACCOUNT OF BELATED PAYMENT OF EMPLO YEES CONTRIBUTION TO PROVIDENT FUND AND EMPLOYEES STATE INSURANCE. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS AGREED BY THE LD. REPRESENTATIVES OF BOTH THE SIDES, THE ISSUE INVOLV ED IN THE APPEAL OF THE ASSESEE IS SQUARELY COVERED, INTER ALIA, BY THE DEC ISION OF THE HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS.- COAL I NDIA LIMITED (ITA 12 OF 2015 DATED 12 TH AUGUST, 2015), WHEREIN IT WAS HELD THAT THE EMPLOY EES CONTRIBUTION TO P.F. AND E.S.I. IS COVERED BY SECTI ON 43(B)(B) OF THE I.T.A. NO. 1265/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 INCOME TAX ACT, 1961 AND THE SAME IS ALLOWABLE AS D EDUCTION IF IT IS PAID BEYOND THE DUE DATE PRESCRIBED IN THE RELEVANT YEAR BUT BEFORE THE DUE DATE OF FILING OF THE RETURN OF INCOME FOR THE RELE VANT YEAR. RESPECTFULLY FOLLOWING THE SAID DECISION OF THE HONBLE CALCUTTA HIGH COURT, I DELETE THE DISALLOWANCE MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPEALS) ON ACCOUNT OF BELATED PAYMENT OF EMPLO YEES CONTRIBUTION TOWARDS P.F. AND ESI AND ALLOW THIS APPEAL OF THE A SSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) SMT. RANJANA SINGH, C/O. SHRI JITENDRA KOUSHIK, ADVOCATE, 19D, MUKTARAM BABU STREET, KOLKATA-700 007 (2) INCOME TAX OFFICER, WARD-48(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX(APPEALS)-XXX, KOLKA TA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.