Barminco Indian Underground Mining Services LLP, Delhi V. DCIT, Circle-28(1), Delhi

ITA 2253/DEL/2022

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0885 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: G
• Next Hearing Date: 11-07-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 14-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2253/Del/2022 : Asstt. Year : 2020-21 Barminco Indian Underground Mining Services LLP, 155, 1 st & 2 nd Floor, 155, Okhla Industrial Estate, Phase- III, Tehkhand, Okhla Industrial Estate S.O., Southeast, Delhi-110020 Vs DCIT, Circle-28(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AARFB0027F Assessee by : Sh. K. M. Gupta, Adv. Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 12.07.2023 Date of Pronouncement: 10.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 18.07.2022. 2. The return was processed by the CPC, Bangluru. 3. Heard the arguments of both the parties and perused the material available on record. GST Payment: 4. We find that the assessee has paid Rs.2,04,86,987/- vide challan dated 17.04.2020 CPIN No. 20040800013087 and adjusted input tax credit of Rs.10,19,512/- thus discharging the total liability of Rs. 2,15,06,500/- hence the same be allowed u/s 43B of the Income Tax Act, 1961. ITA No. 2253/Del/2022 Barminco Indian Underground Mining Services LLP 2 Provident Fund: 5. The CPC disallowed Rs.22,41,216/- paid by the assessee being the payments made after the due date. It was submitted that the entire payments are paid within the due date prescribed under EPF Act. The AO is hereby directed to verify the details alongwith challans and allow the deduction keeping in view the judgment of Hon’ble Apex Court in the case of Checkmate Services P. Ltd. vs. Commissioner Of Income Tax-I in CA No. 2833/2016 vide order dated 12.10.2022. Leave Encashment: 6. The amount has been made on May 14, 2020 and the bank account has been perused, hence the same be allowed u/s 43B of the Income Tax Act, 1961. 7. In the result, the appeal of the assessee is partly allowed for statistical purpose. Order Pronounced in the Open Court on 10/10/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/10/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR