Gautam Infra Projects Pvt. Ltd., Jalgaon V. Income-tax Officer,

ITA 2064/PUN/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9523 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 17-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 43B; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI RAJESH KUMAR, AM . / ITA NO . 2064 /P U N/201 4 / ASSESSMENT YEAR : 20 10 - 11 GAUTAM INFRA. PROJECTS PVT. LTD., TRUPTI, TAPI NAGAR, BHUSAWAL, JALGAON PAN : AABCG4665P . / APPELLANT VS. INCOME TAX OFFICER, WARD 2(3), JALGAON . / RESPONDENT / APPELLANT BY : N O N E / RESPONDENT BY : SHRI SUHAS KULKARNI / DATE OF HEARING : 0 3 .05. 201 7 / DATE OF PRONOUNCEMENT: 04 . 0 5 .201 7 / ORDER PER RAJESH KUMAR, A M : TH E APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2, NASHIK DATED 15 - 09 - 2014 FOR THE ASSESSMENT YEAR 2010 - 11 ARISING OUT OF ASSESSMENT ORDER PASSED U/S. 14 4 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT). ITA NO . 2064/PUN/2014 2 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS AS UNDER : ON THE FACTS AND IN LAW THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.14,21,417/ - MADE BY THE A.O. U/S. 43B OF THE ACT, ON ACCOUNT OF UNPAID WORK CONTRACT TAX PAYABLE RS.1,65,616/ - , CST PAYABLE RS.3,88,806/ - , VAT PAYABLE RS.8,66,055/ - AND PROFESSIONAL TAX RS.940/ - IGNORING THE FACT THAT THE APPELLANT HAS COLLECTED THE ABOVE TAX AS AGENT OF THE GOVERNMENT AND HAS NOT CLAIMED ANY EXPENDITURE ON THIS COUNT. YO UR APPELLANT CRAVES, LEAVE TO ADD, ALTER DELETE ABOVE OR AY OTHER GROUND/S OF APPEAL. 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR DID ANY APPLICATION FOR ADJOURNMENT RECEIVED. WE ARE , THEREFORE , DECIDING THE APPEAL ON ME RIT AFTER HEARING THE LD. DR. 4. THE ONLY ISSUE RAISED BY THE ASSESSEE IS AGAINST THE CONFIRMATION OF ADDITION OF RS.14,21,417/ - BY THE COMMISSIONER OF INCOME TAX (APPEALS) AS MADE BY THE ASSESSING OFFICER U/S. 43B OF THE ACT, ON ACCOUNT OF WORK CONTRACT TAX PAYABLE RS.1,65,616/ - , CST PAYABLE RS.3,88,806/ - , VAT PAYABLE RS.8,66,055/ - AND PROFESSIONAL TAX PAYABLE RS.940/ - . 5. THE B RIEF FACT S OF THE CASE ARE THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER FOUND FROM THE ANNUAL ACCO UNTS AND TAX AUDIT REPORT THAT SUM OF RS.28,98,024/ - WAS OUTSTANDING AS AT THE END OF THE YEAR AND THERE WAS NO EVIDENCE ON RECORD TO SUGGEST THAT THESE WERE PAID ON OR BEFORE THE DUE DATE OF FILING OF RETURN OF INCOME IN TERMS OF SECTION 139(1) OF THE ACT . THEREFORE , THE ASSESSING OFFICER DISALLOWED AND ADD ED THE ENTIRE AMOUNT OF RS.28,98,024/ - TO THE INCOME OF THE ASSESSEE AS NOT PAID BEFORE THE DUE DATE OF FILING THE RETURN OF INCOME AS PER THE PROVISIONS OF SECTION 43B OF THE ACT BY FRAMING EX - PARTE ASSESSMENT DATED 25 - 03 - 2013 ASSESSING THE TOTAL INCOME OF RS.1,07,37,250/ - AS AGAINST THE RETURN OF INCOME OF RS.41,54,862/ - ITA NO . 2064/PUN/2014 3 INTER ALIA MAKING VARIOUS OTHER DISALLOWANCES. THE DETAIL OF THE SAID UNPAID LIABILITIES WERE GIVEN BY THE ASSESSING OFFICE R IN PARA 3.2 OF THE ASSESSMENT ORDER. 6. IN THE APPELLATE PROCEEDINGS, THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CONSIDERING THE SUBMISSIONS AND CONTENTIONS RAISED BY THE ASSESSEE DELETED THE ADDITION TO THE EXTENT OF RS.14,76,607/ - BY HOLDING THA T THE SAME HAVE BEEN PAID BEFORE THE DUE DATE OF FILING OF RETURN, WHEREAS REJECTED THE CONTENTIONS AND SUBMISSIONS OF THE ASSESSEE AS REGARDS W ORK C ONTRACT T AX PAYABLE RS.1,65,616/ - , CST PAYABLE RS.3,88,806/ - , VAT PAYABLE RS.8,66,055/ - AND PROFESSIONAL TA X RS.940/ - WERE COLLECTED BY THE ASSESSEE AS AGENT OF THE GOVT. WHICH WERE OUTSTANDING AND THE ASSESSEE HAS NOT CLAIMED THE SAME AS AN EXPENDITURE IN THE PROFIT AND LOSS ACCOUNT. 7. WE HAVE PERUSED THE MATERIAL PLACED ON RECORD INCLUDING THE ORDERS OF AUTHORITIES BELOW . WE FIND THAT THE ASSESSEE HAS RAISED A CONTENTION BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) THAT THE VARIOUS AMOUNTS OUTSTANDING ON ACCOUNT OF WORK CONTRACT TAX PAYABLE RS.1,65,616/ - , CST PAYABLE RS.3,88,806/ - , VAT PAYABLE RS.8,66 ,055/ - AND PROFESSIONAL TAX RS.940/ - WERE COLLECTED AS AN AGENT OF THE GOVT . AND WERE NOT CHARGED TO THE PROFIT AND LOSS ACCOUNT. T HE LD. DR WAS DIRECTED TO VERIFY CON T ENTION OF THE ASSESSEE FROM THE RECORD FILE BUT HE EXPRESSED HIS IN ABILITY THAT NOTHING WAS CLEAR FROM THE RECORD FILE. IN SUCH CIRCUMSTANCES WE ARE OF THE OPINION THAT THE ISSUE REQUIRE S TO BE VERIFI ED AT THE END OF THE ASSESSING OFFICER AND THEREFORE IS BEING RESTORED TO THE FILE OF ASSESSING OFFICER FOR VERIFICATION WITH DIRECTION TO DELE TE THE ADDITIONS, IF THE ASSESSEE HAS COLLECTED THESE AMOUNTS AS AN AGENT OF THE GOVT. AND NOT CLAIMED IN THE PROFIT AND LOSS ACCOUNT. ITA NO . 2064/PUN/2014 4 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAY, 2017. SD/ - SD/ - ( SUSHMA CHOWLA ) ( RAJESH KUMAR ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE ; DATED : 4 TH MAY, 201 7 . RK / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - 2, NASHIK; 4. / THE CIT - 2, NASHI K; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // // TRUE COPY // / ASSISTANT REGISTRAR, , / ITAT, PUNE