ACIT, Circle-13(1), Kolkata, Kolkata V. M/s Laser Shaving India Pvt. Ltd., Kolkata

ITA 1801/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1708 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] I .T.A. NO. 1801 /KOL/2 01 6 ASSESSMENT YEAR: 20 1 2 - 13 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), KOLKATA . . ... APPELLANT AAYKAR BHAWNA POORVA 6 TH FLOOR ROOM NO. 610 110, SHANTI PALLY KOLKATA 700 110 M/S. LASER SHAVING INDIA PVT. LTD .. ... RESPONDENT THE PRINCIPAL OFFICER MALHOTRA HOUSE P - 12, NEW CIT ROAD KOLKATA 700 073 [PAN : AABCM 7835 R ] APPEARANCES BY: SHRI NAVIN KUMAR DUGAR, FCA & SMT. SWATI BAID, ACA , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, SR. DR , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 25 TH , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRU ARY 7 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 5, KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 14 / 07 /201 6 , FOR THE ASSESSMENT YEAR 20 1 2 - 1 3. 2. WE FIND THAT THE LD. CIT(A), IN ITS ORDER, DIRECTED DELETION OF DISALLOWANCE U/S 43B OF THE ACT BEING EMPLOYEES CONTRIBUTION TOWARDS ESI & PF AS THE SAME WERE PAID BEFORE THE DUE DATE OF FILING OF THE RETURN OF INCOME. THIS ISSUE IS ADMITTEDLY COVERED AGAINST THE REVENUE AND IN FAVOUR OF THE ASSESSEE BY THE FOLLOWING DECISIONS: - CIT VS ALOM EXTRUSIONS LTD , [2009]31 9 ITR 306(SC) CIT VS. KICHHA SUGAR COMPANY LTD (UTTARAKHAND HIGH COURT) , ITA NO. 50 OF 2009 CIT VS. AIMIL LTD. & OTHERS , 321 ITR 508 (DEL) 2 I.T.A. NO. 1801/KOL/2016 ASSESSMENT YEAR: 2012 - 13 M/S. LASER SHAVING INDIA PVT. LTD CIT VS. NIPSO POLYFABRIKS LTD. (2013) 350 ITR 327 /84 DTR 424 (HP) ( HIGH COURT) COMMISSIONER OF INCOME - TAX, FARIDABAD V. HEMLA EMBROIDERY MILLS (P.) LTD. [2013] 37 TAXMANN.COM 160 (PUNJAB & HARYANA) 3. RESPECTFULLY FOLLOWING THE PROPOSITIONS OF LAW LAID DOWN IN THE ABOVE DECISIONS, WE DISMISS THIS APPEAL OF THE REVENUE. 4. IN THE RESULT, THIS APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 7 T H DAY OF FEBRUARY , 201 8 . S D / - S D / - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 7 . 0 2 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), KOLKATA AAYKAR BHAWNA POORVA 6 TH FLOOR ROOM NO. 610 110, SHANTI PALLY KOLKATA 700 110 2. M/S. LASER SHAVING INDIA PVT. LTD THE PRINCIPAL OFFICER MALHOTRA HOUSE P - 12, NEW CIT ROAD KOLKATA 700 073 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1801/KOL/2016 ASSESSMENT YEAR: 2012 - 13 M/S. LASER SHAVING INDIA PVT. LTD