DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR V. M/S OUTREACH INTEGATED SERVICES PVT. LTD., JAIPUR

ITA 149/JPR/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6224 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SEEMA MEENA
• Section: 43B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 149 & 150/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 & 2014-15. THE DCIT, CIRCLE-6, JAIPUR. CUKE VS. M/S. OUTREACH INTEGATED SERVICES PVT. LTD., 212, 2 ND FLOOR, GAURAV TOWER, MALVIYA NAGAR, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACO 6584 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SMT. SEEMA MEENA (DCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (A/D ON RECORD) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02.04.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 03/04.2018. VKNS'K@ ORDER PER BENCH : THESE TWO APPEALS BY THE REVENUE ARE DIRECTED AGAIN ST TWO SEPARATE ORDERS OF LD. CIT (A), JAIPUR BOTH DATED 17.11.2017 FOR THE ASSESSMENT YEARS 2013-14 AND 2014-15. THE REVENUE HAS RAISED THE FOLLOWING COMM ON GROUNDS :- I) WHETHER ON THE FACTS IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LD. CIT (A) WAS JUSTIFIED IN DELETING THE D ISALLOWANCE OF RS. 47,92,027/- MADE BY THE A.O. FOR DEPOSITING THE EMPLOYEES CONTRIBUTION OF PF/ESI BEYOND THE PRESCRIBED TIME L IMIT PROVIDED IN RESPECTIVE ACTS. II) WHETHER ON THE FACTS IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW THE LD. CIT (A) WAS JUSTIFIED IN HOLDING THAT E MPLOYEES CONTRIBUTION TO PF & ESI ARE GOVERNED BY THE PROVIS ION OF SECTION 43B AND NOT BY SECTION 36(1)(VA) R.W.S. 2(2 4)(X) OF THE I.T. ACT. III) THE APPELLANT CRAVES ITS RIGHTS TO ADD, AMEND OR ALTER ANY OF THE GROUNDS ON OR BEFORE THE HEARING. 2 ITA NO. 149(2)/JP/2018 M/S. OUTREACH INTEGATED SERVICES PVT. LTD., JAIPUR. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE RESP ONDENT WHEN THESE APPEALS WERE CALLED FOR HEARING DESPITE THE NOTICE OF HEARI NG WAS DULY SERVED UPON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT ON RECORD. ACC ORDINGLY, WE PROPOSE TO HEAR AND DISPOSE OFF THESE APPEALS EX PARTE. 3. THE ONLY ISSUE IN THESE APPEALS IS REGARDING DIS ALLOWANCE MADE BY THE AO ON ACCOUNT OF DEPOSITING EMPLOYEES CONTRIBUTION OF PF AND ESI BEYOND THE PRESCRIBED LIMITATION PROVIDED IN THE RESPECTIVE ACTS, HOWEVER , PAID BEFORE THE DUE DATE OF FILING THE RETURN OF INCOME. 4. WE HAVE HEARD THE LD. D/R AND CAREFULLY PERUSED THE RELEVANT MATERIAL ON RECORD. AT THE OUTSET, WE NOTE THAT THIS ISSUE IS COVERED BY THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. S TATE BANK OF BIKANER & JAIPUR, 363 ITR 70 (RAJ.) AS WELL AS THE DECISION IN THE CASE O F CIT VS. JAIPUR VIDHYUT VITHRAN NIGAM LTD., 363 ITR 307 (RAJ.). IN VIEW OF THE ABO VE BINDING PRECEDENT OF HONBLE JURISDICTIONAL HIGH COURT, WE DO NOT FIND ANY ERROR OR ILLEGALITY IN THE IMPUGNED ORDER OF LD. CIT (A). 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/04/20 18. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 03/04/2018. DAS/ 3 ITA NO. 149(2)/JP/2018 M/S. OUTREACH INTEGATED SERVICES PVT. LTD., JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE DCIT CIRCLE-6, JAIPUR. 2. THE RESPONDENT M/S. OUTREACH INTEGATED SERVICES PVT. LTD., JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 149(2)/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 ITA NO. 149(2)/JP/2018 M/S. OUTREACH INTEGATED SERVICES PVT. LTD., JAIPUR.