THE DESIGNERS , JALANDHAR V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

ITA 254/ASR/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0382 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 04-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 37; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 254/Asr/2023 Assessment Year: 2018-19 The Designers 147 Ganga Road, Jalandhar Cantt. [PAN: AAAFT 5864F] (Appellant Vs. Deputy Commissioner of Income Tax, Circle-4, Jalandhar (Respondent) Appellant by Respondent by : : Sh. Abhinav Vijh, CA Sh. Ravinder Mittal, Sr. DR Date of Hearing Date of Pronouncement : : 30.10.2023 31.10.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC) Delhi, dated 10.08.2023 in respect of Assessment Year: 2018-19 challenging therein adjustment by CPC u/s 143(1) in respect of payment towards 2 ITA No. 254/Asr/2023 The Designers v. Dy. CIT Employees’ Provident Fund and Labour Welfare Fund claimed u/s 37 of the Act being expenditure. 2. At the outset, the ld. counsel for the assessee humbly submitted that in the present case, the employer had deposited the Provident fund contribution for the month of January, 2018 of Rs. 99,167/- on 15.02.2018, i.e., within due date as stipulated in Provident Fund Act. In support, he has filed a copy of payment acknowledgment issued by Employee’s Provident Fund Organization and Bank online transaction receipt is attached as Annexure 1 and Annexure 2. He accordingly, pleaded that there was no delay in deposit of PF amount for the month of January, 2018 and the auditor has inadvertently mentioned date of deposit as 16.02.2018 as the date of payment. The relevant page extract of Tax Audit Report was attached as Annexure 3 (APB pg. no. 3-4). Thus, he pleaded that the adjustment of Rs. 99,167/- by way of adjustment made by the CPC may be permitted to be corrected on examination and verification of the document, by the Assessing Officer. 3. The ld. DR has no objection to the request of the appellant. 4. Heard both the sides, perused the record and the impugned order. It is noted that in the present case, the employer has deposited the Provident 3 ITA No. 254/Asr/2023 The Designers v. Dy. CIT fund contribution of Rs.99,167/- within due date, i.e., February 15, 2018 as per Annexure 1 and 2 as above. In view of that matter, we consider it deem fit to remand back the matter to the file of the AO to examine the veracity of documents in respect of payment of contribution of Provident fund being claimed within due date by the appellant. The AO is directed to grant adequate opportunity of being heard to the assessee and allow credit of the said expenditure so claimed, if he finds it as per law. 5. The second issue regarding disallowance of Rs.3,930/- on account of late payment of employees’ Labour Welfare Fund has been conceded by the appellant counsel in view of the Hon’ble Apex Court judgment in the case of Checkmet Services Pvt. Ltd. v. CIT (SC). Thus, the second issue is dismissed as not maintainable. 6. In the result, the appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on 31.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 4 ITA No. 254/Asr/2023 The Designers v. Dy. CIT (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order