ACIT, CHENNAI V. Enmas O & M Services Pvt Ltd., CHENNAI

ITA 1923/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8180 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 31-12-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 31-08-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: L NATARAJAN
• Keywords: Question of law
• Section: 43B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . ! ' , # '$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER . /ITA NO. 1923/MDS/2015 / ASSESSMENT YEAR : 2011-12 THE ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-2(1), CHENNAI 34. ( /APPELLANT) V. M/S. ENMAS O & M SERVICES PVT. LTD., 4 TH FLOOR, GUNA BUILDING, 443, ANNA SALAI, CHENNAI 18. PAN AABCE4825F RESPONDENT) / APPELLANT BY : SHRI A.B.KOLI, JCIT / RESPONDENT BY : S/SHRI QUADIR HOSEYN, ADVOCATE & L. NATARAJAN, CA ! / DATE OF HEARING : 31.12.2015 '# ! / DATE OF PRONOUNCEMENT : 22.01.2016 % / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 13 .3.2015 FOR THE ASSESSMENT YEAR 2011-12. - - ITA 1923 /15 2 2. THE ONLY GROUND RAISED BY THE REVENUE IN THIS AP PEAL IS THAT THE CIT(APPEALS) OUGHT TO HAVE APPRECIATED THA T SEC.43B OF THE ACT HAS BEEN AMENDED BY THE FINANCE ACT, 2003 A ND HOWEVER, THERE IS NO CORRESPONDING AMENDMENT IN SEC .36(1)(VA) OF THE ACT AND THEREFORE, AMENDMENT MADE IN SEC.43B IS REQUIRED TO BE CONFINED TO SEC.43B ALONE AND IT CAN NOT BE MADE APPLICABLE TO SEC.36(1)(VA) OF THE ACT. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OP INION THAT THE SAME ISSUE WAS CONSIDERED BY THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. M/S. INDUSTRIAL SECURITY & I NTELLIGENCE INDIA PVT. LTD. IN TC(APPEAL) NOS.585 & 586 OF 2015 DATED 24.7.2015 AND HELD AS UNDER : 5. WE FIND THAT THE TRIBUNAL HAS RIGHTLY RELIED ON THE DECISION OF THE SUPREME COURT IN THE CASE OF CIT V. ALOM EXTRUSIONS LTD. REPORTED IN 319 ITR 386, WHEREBY, THE SUPREME COURT HELD THAT OMISSION OF SECOND PROVISO TO SECTION 43B AND AMENDMENT TO FIRS T PROVISO BY FINANCE ACT, 2003 ARE CURATIVE AND ARE EFFECTIVE RETROSPECTIVELY, I.E., WITH EFFECT FROM 1 .4.1988 I.E., THE DATE OF INSERTION OF FIRST PROVISO. THE DELHI HIGH COURT IN THE CASE OF CIT V. AMIL LTD. REPORTED IN 321 ITR 508 HELD THAT IF THE ASSESSEE HAD DEPOSITED EMPLOYEES CONTRIBUTION TOWARDS PROVIDENT FUND AND ESI AFTER DUE AS PRESCRIBED UNDER THE RELEVANT ACT, BUT BEFORE THE DUE DATE OF FILING OF RETURN UNDER THE I NCOME TAX ACT, NO DISALLOWANCE COULD BE MADE IN VIEW OF T HE PROVISIONS OF SECTION 43B AS AMENDED BY FINANCE ACT , 2003. - - ITA 1923 /15 3 6. IN THE PRESENT CASE, THE ASSESSEE HAD REMITTE D THE EMPLOYEES CONTRIBUTION BEYOND THE DUE DATE FOR PAYMENT, BUT WITHIN THE DUE DATE FOR FILING THE RET URN OF INCOME. HENCE, FOLLOWING THE ABOVE-SAID DECISIONS, WE FIND NO REASON TO DIFFER WITH THE FINDINGS OF TH E TRIBUNAL. ACCORDINGLY, WE FIND NO QUESTION OF LAW MUCH LESS ANY SUBSTANTIAL QUESTION OF LAW ARISES FO R CONSIDERATION IN THESE APPEALS. ACCORDINGLY, BOTH THE TAX CASE (APPEALS) STAND DISMISSED. NO COSTS. CONSEQUENTLY, M.P.NO.1 OF 2015 IS ALSO DISMISSED. IN VIEW OF THE ABOVE JUDGMENT OF THE JURISDICTIONAL HIGH COURT, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CO MMISSIONER OF INCOME-TAX(APPEALS) AND THE SAME IS CONFIRMED. THI S GROUND OF APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED ON FRIDAY, THE 22 ND OF JAN., 2016 AT CHENNAI. SD/- SD/- ( $% & ) ( ' ( ) $ ) *%+,-,./01,2345,.62,+778,293 : ;< /JUDICIAL MEMBER ! ;<=>>70.?,.?@A1BA2 ': /CHENNAI, C; /DATED, THE 22 ND JAN., 2016. MPO* - - ITA 1923 /15 4 ;D EFGF /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. H3 /CIT(A) 4. H /CIT 5. FIJ K /DR 6. JLM /GF.