ALEMBIC GLASS INDUSTRIES LTD., V. THE DY.CIT, BARODA CIRCLE-1,

ITA 4192/AHD/2003

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8611 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-09-2007
• Assessment Year: 1999-2000
• Appeal Filed On: 25-11-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: S N SOPARKAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.4192/AHD/2003 ASSESSMENT YEAR: 1999-00 DATE OF HEARING:12.3.10 DRAFTED:12.3.10 ALEMBIC GLASS INDUSTRIES LTD. ALEMBIC ROAD, BARODA PAN NO.AABCA7953Q V/S . DY. COMMISSIONER OF INCOME-TAX, BARODA, CIRCLE-1, BARODA (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S.N.SOPARKAR, AR RESPONDENT BY:- SHRI M.C. PANDIT, DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-I, BARODA IN APPEAL NO. CAB /I-0096/2002-2003 DATED 12-09-2003. THE ASSESSMENT WAS FRAMED BY THE DCIT CIRCLE-1, BARODA U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT) VIDE HIS ORDER DATED 28-03-2002 FOR ASSESSMENT YEAR 1999 -00. 2. AS THIS IS A RECALL MATTER AND THE ONLY ISSUE RE MAINED TO BE DECIDED IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND AGAI NST THE REVENUE BY THE DECISION OF CIT V. VINAY CEMENT LTD. (2007) 213 CR 268 (SC), WHEREIN THE CONTROVERSY STANDS CONCLUDED IN FAVOUR OF THE ASSES SEE. THE ONLY ISSUE NOW IS TO BE EXAMINED WHETHER THE PAYMENTS ARE MADE WIT HIN DUE DATE OF FILING OF RETURN OF INCOME OR NOT. THE ASSESSEE HAS FILED A C HART OF PAYMENTS, WHICH IS AS UNDER:- BREAK-UP OF PF DUES ITA NO.4192/AHD/2003 A.Y. 1999-00 ALEMBIC GLASS INDS. LTD. V. DCIT CIR-I BDR PAGE 2 MONTH NATURE EMPLOYEES CONTRIBUTION EMPLOYER CONTRIBUTION DUE DATE DATE OF PAYMENT AUGUST PF 40,037 21,186 20.09.98 24.09.08 DECEMBER PF 7,572 4,326 20.01.09 21.01.99 DECEMBER EPS - - 1,334 20.01.99 22.01.99 TOTAL 74,455 47,609 26,846 THIS FACTS REQUIRES RE-VERIFICATION AT THE LEVEL OF ASSESSING OFFICER AND IN CASE THE PAYMENTS ARE MADE WITHIN DUE DATE OF FILING OF RETURN OF INCOME U/S.139(1) OF THE ACT, THEN THE AO WILL ALLOW THE CLAIM OF THE ASSESSEE AND THIS ISSUE OF THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PU RPOSES AS INDICATED ABOVE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 12/03/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 12/03/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-I, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD