M/s. J and H Projests Pvt. Ltd., Ahmedabad V. The DCIT, CPC, Bengluru

ITA 217/AHD/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2625 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 16-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43B; 143(1); 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 2 1 7/ A h d /2 0 21 ( A s s e s s me nt Y ea r : 20 1 9- 20 ) M/ s . J & H Pr oj e c ts P vt. L td . B - 1 6, Ma n g a l Es ta t e L io ns S c h oo l C r o s s R oa d, G I D C N a r o d a , Ah me da bad V s . C I T( A ) - NF A C Pr a t ya k sh K a r B h a v an, A mba w a di, A h me d ab a d [ P AN N o. A A DC J 0 5 4 2 Q ] (Appellant) .. (Respondent) Assessee by : None Revenue by : Shri R. R. Makwana, Sr. DR D a t e of H ea r i ng 11.05.2022 D a t e of P r o no u n ce me nt 11.05.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 28.07.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the order dated 17.12.2019 passed by the Asst. DIT(CPC), Bengaluru under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2019-20. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. ITA No. 217/Ahd/2021 J&H Projects Pvt. Ltd. vs. CIT Asst.Year –2019-20 - 2 - 3. This matter relates to disallowance of Rs. 17,28,197/- in respect of the employees’ contribution to PF and ESIC which was paid late instead of with due date as per the statutory provision. 4. At the time of call, none appears on behalf of the assessee neither any written notes of submissions was filed before us. Further that it appears from the fact that employees’ contribution has not been paid within the due date prescribed under the provision of law though, according to the assessee it was paid before filing of return for the year under consideration. We find the identical facts and circumstances of the case the ground of appeal has already been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170. While dealing with this particular aspect of the matter the Hon’ble Court was pleased to observe as follows: “"Section 43B, read with section 36(1)(va) of the Income-tax Act, 1961 - Business disallowance — Certain deductions to be allowed on actual payment (Employees contribution) - Whether where an employer has not credited sum received by it as employees' contribution to employees' account in relevant fund on or before due date as prescribed in Explanation to section 36(1)(va), assesses shall not be entitled to deduction of such amount though he deposits same before due date prescribed under section 43B i.e., prior to filing of return under section 139(1) -Held, yes - Assesses State transport corporation collected a sum being provident fund contribution from its employees - However, it had deposited lesser sum in provident fund account — Assessing Officer disallowed same under section 43B -However, Commissioner (Appeals) deleted disallowance on ground that employees contribution was deposited before filing return - Whether since assessee had not deposited said contribution in respective fund account on date as prescribed in Explanation to section 36(1 )(va), disallowance made by Assessing Officer was just and proper - Held, yes [Para 8] [In favour of revenue]” Respectfully relying upon the order passed by the Hon’ble Jurisdictional High Court, thus, on the identical facts we find it fit and ITA No. 217/Ahd/2021 J&H Projects Pvt. Ltd. vs. CIT Asst.Year –2019-20 - 3 - proper to dismiss this ground of appeal filed by the assessee. Hence, the appeal filed by the assessee is dismissed. 5. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 11/05/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 11 /05/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 11.05.2022 2. Date on which the typed draft is placed before the Dictating Member 11.05.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .05.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .05.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 11 .05.2022 7. Date on which the file goes to the Bench Clerk 11 .05.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................