DCIT CIRCLE-14(1)(1), MUMBAI V. M/S. AREVA INDIA PVT. LTD., MUMBAI

ITA 1272/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5753 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MICHAEL JERALD
• Keywords: Tax effect
• Section: 43B; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A , MUMBAI BEFORE S HRI RAJESH KUMAR (AM ) AND SHRI RAM LAL NEGI (JM) ITA NO. 1272 /MUM/2019 ASSESSMENT Y EAR: 2013 - 14 THE DY. COMMISSIONER OF INCOME TAX - 14 (1)(1), ROOM NO. 481/2, 4 TH FLOOR, AAYAKAR BHA VAN, MAHARASHI KARVE ROAD, MUMBAI - 400020 VS. M/S AREVA INDIA PVT. LTD., 501 - 502, 5 TH FLOOR, EL. TARA BUILDING, ORCHID AVENUE, HIRANANDANI GARDEN, POWAI, MUMBAI - 400076 PAN: AAHCA3586B (APPELLANT) (RESPONDENT) REVENUE BY: SHRI MICHAEL JERALD ( D R ) ASSESSEE BY : NONE DATE OF HEARING: 24 /02 /2020 DATE OF PRONOUNCEMENT: 24 / 02/2020 O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER DATED 28.11 .2018 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 22 (FOR SHORT THE CIT (A ) MUMBAI , FOR THE ASSESSMENT YEAR 2013 - 14 , WHEREBY THE LD. CIT (A) HAS PARTLY ALLOWED T HE APPEAL FILED BY THE ASSESSEE AGAINST THE ASSESSMENT ORDER PASSED U/S 143 (3) OF T HE INCOME TAX ACT, 1961 (FOR SHORT THE ACT). 2. THE REVENUE HAS CHALLENGED THE IMPUGNED ORDER PASSED BY THE LD. CIT (A) ON THE FOLLOWING EFFECTIVE GROUNDS : - 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT (A) HAS ERRED IN DE LETING THE DISALLOWANCE OF EMPLOYEES CONTRIBUTION TO PROVIDENT FUND AMOUNTING TO RS. 1,46,38,214/ - , WHICH REMAINED TO BE DEPOSITED WITHIN THE DUE DATE WITHOUT HAVING REGARD TO THE PROVISIONS OF SECTION 2(2)(X). 2. WHETHER ON THE FACTS AND CIRCUMSTANCES OF TH E CASE AND IN LAW, THE LD. CIT (A) HAS ERRED IN HOLDING THAT THE AMENDED PROVISO TO SECTION 43B IS APPLICABLE TO EMPLOYEES CONTRIBUTION TO PF ALSO. 2 ITA NO. 1272 / MUM/2019 ASSESSMENT YEAR: 2013 - 1 4 3. THIS CASE WAS FIXED FOR TODAY FOR FINAL HEARING. HOWEVER, WHEN THE CASE WAS CALLED OUT FOR HEARING, N ONE APPEARED ON BEHALF OF THE RESPONDENT/ASSESSEE. WE NOTICE THAT THE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IN THE PRESENT CASE IS BELOW RS. 50 LACS AND AS PER CIRCULAR NO. 17 OF 2019 DATED 08.08.2019, ISSUED BY T HE CENTRAL BOARD OF DIRECT TAXES (CBDT), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, THE PRESENT APPEAL IS NOT MAINTAINABLE. ACCORDINGLY, WE DECIDED TO DISPOSE OF THE PRESENT APPEAL ON THE BASIS OF MATERIAL ON RECORD AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE (DR). 4. THE LD. DR FAIRLY ADMITTED THAT THE TAX EFFECT IN THE PRESENT CASE IS BELOW RS. 50 LACS, HOWEVER, SUBMITTED THAT THE APPEAL MAY BE DISMISSED WITH LIBERTY TO THE REVENUE TO FILE MISCELLANEOUS APPLICATION IN CASE IT IS FOUND THAT THE CASE FALLS UNDER ANY OF THE EXCEPTIONS PROVIDED IN THE CIRCULAR. 5 . WE HAVE GONE THROUGH THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) AND THE GROUNDS OF APPEAL RAISED BY THE REVENUE. VIDE THE AFORESAID CIRCULAR THE CBDT HAS ENHANCED THE MONETARY LIMIT FOR FILING APPEALS BEFORE THE ITAT FROM THE EXISTING LIMIT OF RS. 20 LACS TO RS. 50 LACS . SINCE, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 50 LACS , THIS APPEAL IS NOT MAINTAINABLE. HENCE, WE DISMISS THE APPEAL FILED BY THE REVEN UE AS NOT MAINTAINABLE/WITHDRAWN. HOWEVER, IN CASE, IT IS FOUND THAT THE CASE FALLS UNDER ANY OF THE EXCEPTIONS PROVIDED IN THE CIRCULAR, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL. IN THE RESULT, AP PEAL FILED BY THE REVENUE FOR ASSESSMENT YEAR 2013 - 2014 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 24 TH FEBRUARY , 2020 . SD/ - SD/ - ( RAJESH KUMAR ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 24 / 02/2020 ALINDRA, PS 3 ITA NO. 1272 / MUM/2019 ASSESSMENT YEAR: 2013 - 1 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI