Rankas Texfab Private Limited, Ahmedabad V. DCIT Circle-3(1)(2), Ahmedabad

ITA 1867/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8433 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL HEARING CONCLUDED
• Section: 43B

Judgement Text

ITA NO.1867/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO.1867/AHD/2017 ASSESSMENT YEAR: 2013-14 RANKAS TEXFAB PRIVATE LIMITED ..................APPELLANT SURVEY NO.145/A, PIPLEJ, PIRANA ROAD, AHMEDABAD. [PAN : AAACB 6232 A] VS. D.C.I.T., CIRCLE 3(1)(2), AHMEDABAD . ............................RESPONDENT APPEARANCES BY NONE FOR THE APPELLANT KEYUR PATEL FOR THE RESPONDENT HEARING CONCLUDED ON: 12.04.2018 ORDER PRONOUNCED ON : 18.04.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S RAISED THE GRIEVANCE, AS SET OUT BELOW, AGAINST THE EX-PARTE ORDER DATED 23.05.2 017 PASSED BY THE LEARNED CIT(A) FOR THE ASSESSMENT YEAR 2013-14. THE LEARNED CIT(A) HAS ERRED IN LAW AND CONFIRMED THE ADDITION WITHOUT CONSIDERING THE FACTS BY DISALLOWING THE EM PLOYERS CONTRIBUTION AMOUNTING TO RS.3,01,182/- ON THE GROUND OF DELAYED PAYMENT AND ALSO THE EMPLOYEES CONTRIBUTION OF RS.78,062/- ON THE GROUND OF PAYMENT AFTER DUE DATE WITHOUT CONSIDERING THE FACTS. OUT OF TOTAL DELAYED PAYMENT OF PF AND ESI (PAYMEN T MADE AFTER DUE DATE) AMOUNTING TO RS.3,01,802/- IS TOWARDS EMPLOYE RS CONTRIBUTION AND ONLY 78,062/- IS TOWARDS EMPLOYEES CONTRIBUTION. DUE TO CLERICAL MISTAKE AUDITOR HAS SHOWN THE ENTIRE PAYMENT TOWARDS EMPLOYEES CONT RIBUTION BUT DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE REVISED CERTIF ICATE SHOWING CORRECT FIGURES ALONG WITH PROOF OF PAYMENT HAS BEEN SUBMIT TED TO ASSESSING OFFICER BUT NOT CONSIDERED BY AO AND CIT(A) HAS ALSO CONFIR MED THE SAME AND THE ENTIRE AMOUNT (EMPLOYERS AS WELL AS EMPLOYEES CONTR IBUTION) OF PAYMENT MADE AFTER DUE DATE UNDER THE PF AND ESI ACT HAS BE EN DISALLOWED AS THE ITA NO.1867/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 EMPLOYERS CONTRIBUTION PAID BEFORE THE DUE DATE OF FILING THE RETURN U/S 43B IS ALLOWABLE IN THE INCOME TAX ACT. YOU ARE REQUESTED TO CONSIDER THE FACTS AND DELETE THE DISALLOWANCES AS THE SAME IS BAD IN LAW. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, IT HAS BEEN NOTICED THAT THE APPEAL HAS BEEN DISMISSED EX-PARTE AND AS SUCH THE ISSUE R AISED BY THE ASSESSEE, AS REFLECTED IN THE GROUNDS OF APPEAL, HAS NOT BEEN EXAMINED ON MERITS BY THE LEARNED CIT(A). IN THIS VIEW OF THE MATTER AND WITH THE CONSENT OF LEA RNED DEPARTMENTAL REPRESENTATIVE, THE MATTER IS REMITTED TO THE FILE OF LEARNED CIT(A ) FOR THE LIMITED PURPOSE OF ADJUDICATING ABOVE GRIEVANCE. WHILE DOING SO, LEARNED CIT(A) WI LL GIVE YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE MATTER ON ME RITS IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 18 TH APRIL, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 18 TH APRIL, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD