Denis Chem Lab Limited, Gandhinagar V. The Dy. CIT, Mehsana Circle, Mehsana

ITA 2141/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9687 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 2141/AHD/2017 DENIS CHEM LAB LTD VS. DCIT ASSESSMENT YEAR: 2014-15 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VP AND MS. MADHUMITA ROY, JM] ITA NO. 2141/AHD/2017 ASSESSMENT YEAR: 2014-15 DENIS CHEM LAB LIMITED ..................AP PELLANT GIDC ESTATE, PHASE-I, BLOCK NO. 457, VILLAGE: CHHATRAL, TAL. KALOL, DIST: GANDHINAGAR [PAN : AAACD 4123 C] VS. DY. COMMISSIONER OF INCOME-TAX ...........................RESPONDENT MEHSANA CIRCLE, MEHSANA APPEARANCES BY: TUSHAR HEMANI, FOR THE APPELLANT MUDIT NAGPAL, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 27.03.2019 DATE OF PRONOUNCING THE ORDER : 25.06.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. THIS APPEAL CHALLENGES CORRECTNESS OF LEARNED CI T(A)S ORDER DATED 31 ST JULY 2017 IN THE MATTER OF ASSESSMENT UNDER SECTION 143( 3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15. 2. GRIEVANCE OF THE ASSESSEE, IN SUBSTANCE, IS AGAI NST LEARNED CIT(A)S CONFIRMING THE DISALLOWANCE OF RS.15,91,602/- AND R S.82,312/- BEING THE AMOUNTS OF CONTRIBUTION TO PROVIDENT FUND AND EMPLOYEES STATE INSURANCE CONTRIBUTION WHICH WERE BELATEDLY PAID BEFORE THE DUE DATE FOR FILING OF INCOME TAX RETURN UNDER SECTION 139(1). 3. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, LEAR NED COUNSEL FOR THE ASSESSEE FAIRLY SUBMITS THAT, IN VIEW OF HONBLE JURISDICTIO NAL HIGH COURTS DECISION AGAINST THE ASSESSEE ON THE ISSUE, HE WISHES TO RESTRICT HIS GR IEVANCE AGAINST DISALLOWANCE OF PF AND ESI CONTRIBUTION PAID WITHIN THE PERMISSIBLE GRACE PERIOD UNDER THE RESPECTIVE STATUTE. LEARNED DEPARTMENTAL REPRESENTA TIVE, ON THE OTHER HAND, CONTENDS THAT ANY RELIEF ON THIS ISSUE SHOULD BE SU BJECT TO NECESSARY VERIFICATION BY THE ASSESSING OFFICER. ITA NO. 2141/AHD/2017 DENIS CHEM LAB LTD VS. DCIT ASSESSMENT YEAR: 2014-15 PAGE 2 OF 2 4. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE F ILE OF THE ASSESSING OFFICER FOR THE LIMITED PURPOSE OF ALLOWING RELIEF IN RESPECT OF AN Y PF/ESI CONTRIBUTION MADE DURING THE GRACE PERIOD. ORDERED, ACCORDINGLY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT TODAY ON THE 25 TH JUNE, 2019 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 25 TH DAY OF JUNE, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .....ORDER PREPARED AS PER 2 PAGES MANUSCRIPTS OF HONBLE VP- ATTACHED.....25.06.2019... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 25.06.2019..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 25.06.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 25.06.2019..... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . . 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......