DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR V. M/S RAJASTHAN MEDICAL SERVICES CORPORATION, JAIPUR

ITA 332/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3672 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROLLY AGARWAL
• Assessee Lawyers: MUKESH KHANDELWAL C A DHK
• Section: 43B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 332/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. THE DCIT, CIRCLE-6, JAIPUR. CUKE VS. M/S. RAJASTHAN MEDICAL SERVICES CORPN LTD., SWASTHYA BHAWAN, TILAK MARG, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAFCR 2824 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROLLY AGARWAL (CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MUKESH KHANDELWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02.05.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 03/05/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 26.12.2017 OF LD. CIT (A)-2, JAIPUR FOR THE ASSESSMENT YEAR 201 4-15. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS :- I) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A) IS JUSTIFIED IN DELETING THE DISALLOWANCE OF RS. 39,33,410/- MADE BY THE A.O. ON ACCOUNT OF DEPO SITING THE EMPLOYEES CONTRIBUTION OF PF & ESI BEYOND THE PRES CRIBED TIME LIMIT PROVIDED IN RESPECTIVE ACTS. II) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW THE LD. CIT (A) IS JUSTIFIED IN HOLDING THAT EMPLOYEES CONTRIBUTION TO PF & ESI ARE GOVERNED BY THE PROVIS ION OF SECTION 43B AND NOT BY SECTION 36(1)(VA) R.W.S. 2(2 4)(X) OF THE I.T. ACT. III) THE APPELLANT CRAVES ITS RIGHTS TO ADD, AMEND OR ALTER ANY OF THE GROUNDS ON OR BEFORE THE HEARING. 2 ITA NO. 332/JP/2018 M/S. RAJASTHAN MEDICAL SERVICES CORPN. LTD., JAIPUR . 2. THE ONLY ISSUE IN THIS APPEAL IS REGARDING DISAL LOWANCE MADE BY THE AO ON ACCOUNT OF DEPOSITING EMPLOYEES CONTRIBUTION OF PF AND ESI BEYOND THE PRESCRIBED LIMITATION PROVIDED IN THE RESPECTIVE ACTS, HOWEVER , PAID BEFORE THE DUE DATE OF FILING THE RETURN OF INCOME. 3. WE HAVE HEARD THE LD. D/R AS WELL AS THE LD. A/R AND CAREFULLY PERUSED THE RELEVANT MATERIAL ON RECORD. AT THE OUTSET, WE NOT E THAT THIS ISSUE IS COVERED BY THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN TH E CASE OF CIT VS. STATE BANK OF BIKANER & JAIPUR, 363 ITR 70 (RAJ.) AS WELL AS THE DECISION IN THE CASE OF CIT VS. JAIPUR VIDHYUT VITHRAN NIGAM LTD., 363 ITR 307 (RAJ .). IN VIEW OF THE ABOVE BINDING PRECEDENT OF HONBLE JURISDICTIONAL HIGH COURT, WE DO NOT FIND ANY ERROR OR ILLEGALITY IN THE IMPUGNED ORDER OF LD. CIT (A). 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/05/ 2018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 03/05/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE DCIT CIRCLE-6, JAIPUR. 2. THE RESPONDENT M/S.RAJASTHAN MEDICAL SERVICES C ORPN. LTD., JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 332/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 332/JP/2018 M/S. RAJASTHAN MEDICAL SERVICES CORPN. LTD., JAIPUR .