LENUS LIFECARE PRIVATE LIMITED, SOLAN V. INCOME TAX OFFICER, PARWANOO

ITA 451/CHANDI/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4517 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 18-12-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 11-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.451/CHANDI/2023 Ǔनधा[रण वष[ / Assessment Year : 2020-21 Lenus Lifecare Private Limited Plot No.1, Industrial Estate, Phase-2, Chambaghat, Solan, Himachal Pradesh-173213. बनाम ITO, Parwanoo èथायी लेखा सं./PAN NO: AABCL7528A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 19.12.2023 उदघोषणा कȧ तारȣख/Date of Pronouncement : 22.12.2023 आदेश/ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 15.05.2023 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The short issue involved in this appeal is relating to the disallowance made by the lower authorities on account of late deposit of Employees’/Employer’s Contribution to ESI & PF. ITA No.451/CHANDI/2023 Assessment Year : 2020-21 Lenus Lifecare Private Limited Page 2 of 3 3. No one has put on appearance on behalf of the assessee. However, a perusal of the submissions made by the assessee would reveal that the assessee in this case has pleaded that the lower authorities have made disallowance not only on account of late deposit of Employees’ Contribution to ESI & PF to the relevant fund but also on account of Employer’s Contribution also. 4. It is to be noted that u/s 36(1)(va) of the Act, the condition for deposit of the amount on or before the due date as prescribed under the relevant statutes to the relevant fund in respect of employee’s contribution to ESI & PF, however, u/s 43B(b) of the Act, the deduction is allowable on deposit of contribution on its actual payment. We, therefore, restore this issue to the file of the A.O. to verify the contentions of the assessee and only to disallow the amount on account of late deposit to the relevant ESI & PF fund in respect of Employees’ Contribution and allow the relevant amount of employer’s contribution, if the same is actually deposited. The assessee will file the relevant details as and when called for by the Assessing Officer. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 22 nd December, 2023. Sd/- ( VIKRAM SINGH YADAV) लेखा सदèय/ Accountant Member Sd/- ( SANJAY GARG) ÛयाǓयक सदèय/ Judicial Member ITA No.451/CHANDI/2023 Assessment Year : 2020-21 Lenus Lifecare Private Limited Page 3 of 3 Dated: 22.12.2023. RS आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar