Dilipkumar Chandulal Mehta, Vadodara V. The Dy.CIT, Circle-1(2)(1), Vadodara

ITA 338/AHD/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6794 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 04-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 31-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MUKTI MEHTA
• Section: 143(1); 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T.A. No. 338/Ahd/20 22 ( नधा रण वष / As sess ment Year : 2018 -1 9) Dilipkumar Chan dulal M ehta 35, Nilkan th Society, Near Peri sh Nagar, Go tri, Vado dara बनाम/ Vs. The Dy . CIT, Circle-1(2)(1 ), Vad odara थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACK PM4863 F (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Ms. Mukti Mehta, A.R. यथ क ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR Date o f Hearing 05/10/2023 Date o f Pronouncement 06/10/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed at the instance of the assessee is directed against the order dated 06.07.2022 passed by the National Faceless Appeal Centre (in short ‘NFAC’) under Section 250 of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’), arising out of the order dated ITA No. 338/Ahd/2022 (Dilipkumar Chandulal Mehta vs. DCIT) A.Y.– 2018-19 - 2 - 17.05.2019 passed by the DCIT, CPC, Bengaluru, under Section 143(1) of the Act for Assessment Year 2018-19. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 3. The matter relates to disallowance under Section 36(1)(Va) of the Act due to non-payment of employee’s contribution in due time. At the time of hearing of the instant appeal, Ld. Counsel appearing for the assessee submitted before us that both the payments of employers and employees’ were duly made in due time but by mistake it was not recorded by the Accountant. She has also drew our attention to the relevant pages regarding making of such payment by the assessee. In that view of the matter, she prays for setting aside the issue to the file of the Ld. AO for consideration of the same afresh. Relevant to mention that the Revenue only pointed out the employees’ contribution not paid in due time. So far as the employer’s contribution is concerned, no observation has been made. However, addition on both counts were made. Such submission made by the Ld. Counsel appearing for the assessee has not been controverted by the Ld. DR with all his fairness. 4. Having regard to the facts and circumstances of the case, we are of the considered opinion that the issue requires fresh consideration by the Ld. AO. Thus, we remit the issue to the file of the Ld. AO for adjudication of the same i.e. as to whether both the employers’ and employees’ contributions were paid in due time and to pass reasoned orders strictly in accordance with law upon granting an opportunity of being heard to the assessee and upon considering ITA No. 338/Ahd/2022 (Dilipkumar Chandulal Mehta vs. DCIT) A.Y.– 2018-19 - 3 - the evidence on record or assessee may choose to file any other evidences at the time of hearing of the matter. 5. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced on 06/10/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/10/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad