C. Mohanlal Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

ITA 3566/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8528 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Section: 43B

Judgement Text

ITA NO. 3566/AHD/2015 C MOHANLAL PVT LTD VS. ITO ASSESSMENT YEAR : 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 3566/AHD/2015 ASSESSMENT YEAR: 2012-13 C MOHANLAL PVT LTD .............APPEL LANT 152, NEW CLOTH MARKET, O/S RAIPUR GATE, RAIPUR, AHMEDABAD [PAN : AAACC 6368 A] VS. INCOME TAX OFFICER .......................RESPONDENT WARD 1(1)(3), AHMEDABAD APPEARANCES BY: SUNIL TALATI FOR THE APPELLANT ROOP CHAND FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 12, 2 017 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 19, 2017 O R D E R PER PRAMOD KUMAR AM: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, AHMEDABAD D ATED 20.10.2015 PASSED FOR ASSESSMENT YEAR 2012-13. 2. GRIEVANCE RAISED BY THE APPELLANT IS AS FOLLOWS: - THE LEARNED CIT(A) HAS ERRED LAW AND ON FACTS IN CO NFIRMING AN ADDITION OF RS.2,75,355/| BEING PAYMENT OF EMPLOYEES CONTRIBUTI ON TOWARDS P.P. & OF RS.45,503/- BEING EMPLOYEES CONTRIBUTION TOWARDS ES IC ON THE GROUND THAT THE SAME HAVE BEEN PAID LATE. IT IS SUBMITTED THAT THE LEARNED CIT(A) HAS ERRED IN INCORRECTLY INVOKING PROVISIONS OF SEC. 36 (1)(VA) R.W.S. 2(24)(X) AND HAS WRONGLY INTERPRETED PROVISIONS OF SEC. 43B OF T HE I.T. ACT. IT IS SUBMITTED THAT THE LD. CIT(A) HAS ERRED IN INCLUDING THE DISA LLOWANCE OF EMPLOYEE'S CONTRIBUTION TOWARDS ESIC OF RS. 7836/- & RS.8059/- FOR THE MONTH OF OCT. 2011 & NOV. 2011, AS THE SAME HAS BEEN PAID EVEN BE FORE THE DUE DATE PRESCRIBED UNDER THE RELEVANT ACT, WHICH IS ALSO NO T DISPUTED BY THE A.O. IN ANY EVENT THE EMPLOYEE'S CONTRIBUTION TOWARDS P.P. AND ESIC HAVE BEEN DEPOSITED AFTER THE DUE DATE PRESCRIBED UNDER THE R ELEVANT ACT, BUT BEFORE THE ITA NO. 3566/AHD/2015 C MOHANLAL PVT LTD VS. ITO ASSESSMENT YEAR : 2012-13 PAGE 2 OF 2 DUE DATE OF FILING OF RETURN OF INCOME AND THUS THE SAME HAS BEEN ALLOWED U/S 43B OF THE ACT. THEREFORE IT IS SUBMITTED THAT THE ADDITION OF RS.2,75,355/- & RS.45,503/- MADE TOWARDS EMPLOYEES CONTRIBUTION TO P.P.& ESIC RESPECTIVELY BE DELETED. 3. TO ADJUDICATE ON THIS APPEAL, ONLY A FEW FACTS N EED TO BE TAKEN NOTE OF. DURING THE COURSE OF SCRUTINY ASSESSMENT PROCEEDING S, THE ASSESSING OFFICER NOTED THAT THERE ARE, INTER ALIA, DELAYED PAYMENTS OF EMPLOYEES ESI CONTRIBUTIONS, AGGREGATING TO RS.45,503/-, WHICH SHOULD BE ADDED T O ASSESSEES INCOME UNDER SECTION 2(24)(X) OF THE ACT. IT WAS POINTED OUT BY THE ASSESSEE THAT, OUT OF THE ABOVE, ESI CONTRIBUTION OF RS.8,059/- AND RS.7,836/ - ARE IN FACT TIMELY PAYMENTS WITHIN PERMISSIBLE TIME FRAME UNDER THE STATUTE. TH E ASSESSING OFFICER NOTED, BUT BRUSHED ASIDE, THE SAID CONTENTION AND PROCEEDED TO DISALLOW ENTIRE AMOUNT OF RS.45,503/-. AGGRIEVED, ASSESSEE CARRIED THE MATTE R IN APPEAL BEFORE THE CIT(A) BUT WITHOUT ANY SUCCESS. THE ASSESSEE IS NOW IN SECOND APPEAL BEFORE US. 4. HAVING HEARD THE RIVAL CONTENTIONS, AND HAVING P ERUSED THE MATERIAL ON RECORD, WE SEE MERITS IN LIMITED PLEA OF THE ASSESS EE THAT THESE AMOUNTS OF RS.8,059/- AND RS.7,836/- WERE PAID WITHIN PRESCRIB ED TIME, AND, TO THAT EXTENT, THE DISALLOWANCE DESERVES TO BE DELETED. WE DIRECT SO. NO OTHER GRIEVANCE WAS PRESSED BEFORE US. 5. IN THE RESULT, THE APPEAL IS PARTLY ALLOWED IN T HE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON TODAY ON THE 19 TH DAY OF SEPTEMBER, 2017. SD/- SD/- S S GODARA PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE DAY OF SEPTEMBER, 2017 *BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD