DEPUTY COMMISSIONER OF INCOME TAX, Jaipur V. JAIPUR VIDYUT VITRAN NIGAM LTD., Jaipur

ITA 134/JPR/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6213 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROLEE AGARWALCIT
• Assessee Lawyers: P C PARWAL CA DHK
• Section: 43B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA-@ ITA NO. 134/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR. CUKE VS. M/S JAIPUR VIDYUT VITRAN NIGAM LTD., JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABCJ 6373 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROLEE AGARWAL(CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03/04/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 04/04/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE REVENUE EMANATES FRO M THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 21/11/2017 FOR THE A. Y. 2013-14, WHEREIN THE REVENUE HAS TAKEN FOLLOWING GROUNDS OF APPEAL: (I) WHETHER ON THE FACTS IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LD. CIT(A) IS JUSTIFIED IN DISALLOWANCE OF RS. 5,86,97, 214/- MADE BY THE A.O. FOR DEPOSITING THE EMPLOYEES CONTRIBUTION OF CPF/G PF/ESI BEYOND THE PRESCRIBED TIME LIMIT PROVIDED IN RESPECTIVE ACTS. (II) WHETHER ON THE FACTS IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LD. CIT(A) WAS JUSTIFIED IN HOLDING THAT EMPLOYEES CON TRIBUTION TO PF & ESI ITA 134/JP/2018_ DCIT VS. JVVNL 2 ARE GOVERNED BY THE PROVISION OF SECTION 43B AND NO T BY SECTION 36(1)(VA) R.W.S. 2(24)(X) OF THE IT ACT. 2. GROUNDS NO. (I) AND (II) OF THE REVENUES APPEAL ARE INTERLINKED AND AGAINST DELETING THE ADDITION OF RS. 5,86,97,214/- ON ACCOUNT OF DEPOSITING THE PF & ESI BEYOND THE PRESCRIBED TIME LIMIT. THE LD. CIT(A) HAS GRANTED RELIEF TO THE ASSESSEE BY HOLDING AS UN DER: 2.3. I HAVE PERUSED THE FACTS OF THE CASE, THE AS SESSMENT ORDER AND THE SUBMISSIONS OF THE APPELLANT. ADMITTEDLY, CONTRIBUT ION TO PF & ESI HAS BEEN PAID BY THE APPELLANT, IN ALL INSTANCES, BEFOR E THE DUE DATE OF FILING THE RETURN OF INCOME U/S 139(1). THIS FACT IS THERE FORE, NOT IN DISPUTE. IN VIEW OF THE JUDGMENTS OF THE RAJASTHAN HIGH COURT I N THE CASE OF JAIPUR VIDHYUT VITHRAN NIGAM LIMITED, 265 CTR 62 (RAJ), CI T VS STATE BANK OF BIKANER & JAIPUR (2014) 99 DTR 131 (RAJ), AND OTHER CASE LAWS ON THIS ISSUE, THE CLAIM OF THE APPELLANT IS ALLOWABLE. ACC ORDINGLY, THIS DISALLOWANCE MADE BY THE ASSESSING OFFICER IS, DIRE CTED TO BE DELETED. THIS GROUND IS ALLOWED. 3. THE LD. CIT DR HAS VEHEMENTLY SUPPORTED THE ORDER OF THE ASSESSING OFFICER. ON THE CONTRARY, THE LD AR OF TH E ASSESSEE HAS REITERATED THE ARGUMENTS AS MADE BEFORE THE LD. CIT( A) AND PRAYED TO ALLOW THE APPEAL. 4. THE BENCH HAVE HEARD BOTH THE SIDES ON THIS ISSUE . SINCE THIS ISSUE IS COVERED BY THE DECISION OF THE HONBLE JURISDICT IONAL HIGH COURT ON WHICH THE LD. CIT(A) HAS RELIED TO GRANT RELIEF TO T HE ASSESSEE, THEREFORE, ITA 134/JP/2018_ DCIT VS. JVVNL 3 WE SUSTAIN THE ORDER OF THE LD. CIT(A) ON THIS ISSUE AND DISMISS THE GROUNDS NO. (I) AND (II) OF THIS APPEAL. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/04/2018. SD/- SD/- FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO HKKXPAN HKKXPAN HKKXPAN HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04 TH APRIL, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE DCIT, CIRCLE-6, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- M/S JAIPUR VIDYUT VITRAN NIGAM LTD., JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 134/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR