Groz Engineering Tools Pvt. Ltd., Gurgaon V. ACIT, Circle-10(2), Delhi

ITA 2868/DEL/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5846 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 06-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 2868/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “B” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2868/Del/2022 िनधाᭅरणवषᭅ/Assessment Year: 2017-18 Groz Engineering Tools Pvt. Ltd., Village Kherki Daula, NH-8, Gurgaon – 122 001, Haryana. बनाम Vs. ACIT, Circle : 10 (2), New Delhi. PAN No. AABCG4017H अपीलाथᱮ /Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Ved Jain, Advocate; & Ms. Akansha Birla, C. A.; राज᭭वकᳱओरसे / Department by : Shri Vivek Kumar Upadhyay, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 24/08/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 31/10/2023 आदेश /O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to I.T.A. No. 2868/Del/2022 2 CIT (Appeals)]/National Faceless Appeal Centre [NFAC] Delhi, dated 14.11.2022 for the assessment year 2017-18. 2. The only grievance of the assessee in its appeal is that the ld. CIT (Appeals) is not justified in confirming the disallowance of Rs.41,94,827/- made by the Assessing Officer on account of late deposit of employees contribution towards Provident Fund and ESI. 3. The ld. Counsel for the assessee, at the outset, submits that the disallowance was confirmed by the ld. CIT (Appeals) ignoring the submissions of the assessee that the payments were in fact made before the due date as specified in the respective Acts. However, there was a wrong statement in the 3 CD reports. The ld. Counsel for the assessee referring to page 3 of the synopsis submits that the date format mentioned in the 3 CD report is MM-DD-YYY. However, the actual date mentioned as per challans is DD-MM-YYY. Therefore, it is submitted that since the amount has been paid before the due date of the relevant Acts and there is no justification in making the disallowance. The ld. Counsel submits that the matter may be restored to the file of the Assessing Officer for proper examination and adjudication of the issue as the contributions to PF and ESI were all remitted before the due date specified under the respective Acts. 4. The ld. DR has no serious objection in restoring the matter to the Assessing Officer. I.T.A. No. 2868/Del/2022 3 5. Heard both the sides and perused the details furnished before us. We observe that the actual date as per the challans show that the payments were in fact made before the due dates mentioned in the respective Acts i.e. PF and ESI. Thus in the interest of justice, we restore the issue to the file of the Assessing Officer who shall examine the contentions of the assessee with reference to the evidences and allow the claims of the assessee in accordance with law after providing adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 31/10/2023. Sd/- Sd/- ( M. BALAGANESH ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 31/10/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. I.T.A. No. 2868/Del/2022 4 Date of dictation 30.10.2023 Date on which the typed draft is placed before the dictating member 31.10.2023 Date on which the typed draft is placed before the other member 31.10.2023 Date on which the approved draft comes to the Sr. PS/ PS 31.10.2023 Date on which the fair order is placed before the dictating member for pronouncement 31.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 31.10.2023 Date on which the final order is uploaded on the website of ITAT 31.10.2023 Date on which the file goes to the Bench Clerk 31.10.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order