M/s Prestige Food Ltd., Indore V. THE ACIT-1(2), Indore

ITA 286/IND/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4448 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Keywords: Opportunity of being heard
• Section: 43B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE .., ..!', #$ # !% BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 286/IND/2016 ASSESSMENT YEAR: 2009-10 M/S PRESTIGE FOOD LIMITED INDORE PAN AABCP 8038K :: APPELLANT VS ACIT 1(2) INDORE :: &'( / RESPONDENT /APPELLANT BY SHRI WRITTEN SUBMISSIONS RESPONDENT BY SHRI MOHD. JAVED ! DATE OF HEARING 19.9.2016 '#$% ! DATE OF PRONOUNCEMENT 29.09.2016 ' O R D E R PER SHRI D.T. GARASIA, JM THE ASSESSEE HAS PREFERRED THIS APPEAL AGAINST THE ORDER OF THE LEARNED CIT(A)-22, NEW DELHI, HOLDING CONCURRENT JURISDICTION OF CIT(A)-II, INDORE. M/S PRESTIGE FOOD LTD. ITA NO. 286/IND/2016 2 2. THE ONLY GROUND TAKEN BY THE ASSESSEE IS THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN SUSTAINING EMPL OYEES CONTRIBUTION TOWARDS PF&ESIC OF RS.1,37,279/- AND RS.10,036/- AGGREGATING TORS.1,47,315/- IN PRESTIGE FOODS UNIT AND RS.70,283/- AND RS.3,880/- AGGREGATING TO RS.73,163/- IN PRESTIGE SOYA UNIT OF THE ASSESSEE B Y STATING LATE PAYMENT, WHICH IS WRONG, ILLEGAL AND UNJUSTIFI ED. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE CLAIMED EMPLOYEES CONTRIBUTION TO PROVIDENT FUND A ND ESIC OF RS.147315/- AND RS.73165/- RESPECTIVELY AGGREGATING TON RS.210478/- IN ITS TWO UNITS VIZ. PRESTIGE FOODS LT D. AND PRESTIGE SOYA INDUSTRIES. THE ASSESSEE MADE PAYMENT OF BOTH THE AMOUNTS LATE AS PER SECTION 36(VA) OF THE IT AC T BUT BEFORE THE TIME ALLOWED U/S 43B OT THE ACT AND THUS PAID B EFORE THE DUE DATE OF FILING THE RETURN U/S 139(1) OF THE ACT . THE ASSESSING OFFICER DISALLOWED THE PAYMENT SO MADE ON THE GROUND THAT THE PAYMENTS WERE MADE BEYOND THE TIME ALLOWED U/S 36(VA) OF THE ACT. ON APPEAL, THE LEARNED CIT(A ) SUSTAINED M/S PRESTIGE FOOD LTD. ITA NO. 286/IND/2016 3 THE ORDER OF THE LEARNED CIT(A). NOW THE ASSESSEE I S IN APPEAL BEFORE THE TRIBUNAL. 4. ON THE DATE OF HEARING, THERE WAS NO REPRESENTATIVE ON BEHALF OF THE ASSESSEE. HOWEVER, WRITTEN SUBMISSION S WERE FILED WHICH ARE ON RECORD. ON THE OTHER HAND, THE L EARNED DR SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 5. AFTER GOING THROUGH THE CASE RECORD AND CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE IN THE WAKE OF THE SUBMISSIONS OF THE LEARNED DR, WE ARE OF THE VIEW T HAT THE MATTER REQUIRES RE-ADJUDICATION AT THE LEVEL OF THE ASSESSING OFFICER. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFI CER WITH THE DIRECTION TO DECIDE THE SAME DE NOVO AFTER CONSIDER ING THE WRITTEN SUBMISSIONS OF THE ASSESSEE AND PROVIDING R EASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. M/S PRESTIGE FOOD LTD. ITA NO. 286/IND/2016 4 THE ORDER HAS BEEN PRONOUNCED IN OPEN COURT ON 1 9 TH SEPTEMBER, 2016. SD SD ( ..!') (..) #$ ( (O.P.MEENA) (D.T.GARASIA) ACCOUNTANT MEMBER J UDICIAL MEMBER ,'- / DATED : 29 SEPTEMBER, 2016. DN/