Uttam Swarupa Tolasariya , Hyderabad V. Income Tax Officers ,Ward -10(1), Hyderabad

ITA 453/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5688 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 08-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.SUPRIYA
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. Nos.452 & 453/HYD/2021 Assessment Years: 2018-19 & 2019-20 Uttam Swarup Tolasariya, SECUNDERABAD [PAN: ABTPT9916C] Vs ITO, Ward-10(3), HYDERABAD ITO, Ward-10(1), HYDERABAD (Appellant) (Respondent) For Assessee : NONE For Revenue : Ms. P.Supriya, DR Date of Hearing : 21-12-2021 Date of Pronouncement : 23-12-2021 O R D E R These assessee’s appeals for AYs.2018-19 & 2019-20 arise from the National Faceless Appeal Centre (NFAC), Delhi’s order(s) dated 25-10-2021 passed in DIN & Order No. ITBA / NFAC / S / 250 / 2021-22 / 1036552733(1) & 1036552760(1), vide order u/s.250 of the Income Tax Act, 1961 [in short, ‘the Act’]; respectively. Cases called twice. None appears at the assessee’s behest. He accordingly proceeded ex-parte. 2. Coming to the assessee’s identical sole substantive issue of ESI/PF disallowance of Rs.4,46,871/- and Rs.3,93,348/- for both the AYs.2018-19 & 2019-20; respectively, the Revenue’s plea before me is that the same had been paid before the due ITA Nos. 452 & 453/Hyd/2021 :- 2 -: date of filing Sec.139(1) return and after the due date prescribed in the corresponding statutes; respectively. I notice in this factual backdrop that the legislature has not only incorporated necessary amendment in Sections 36(1)(va) but also u/s.43B of the Act vide Finance Act, 2021 followed by the CBDT’s Memorandum of Explanation that the same applies w.e.f. 01-04-2021 only. It is further not an issue that the foregoing legislative amendments have proposed employers’ contribution/disallowance u/s.43B as against employee’s contribution u/s 36 (va) of the Act; respectively. However, keeping in mind the fact that the same has been clarified to be applicable w.e.f.01-04-2021 only. I hold that the impugned disallowance is not sustainable in view of all these latest developments. The impugned ESI/PF disallowance for both the assessment years is deleted therefore. 3. These assessee’s appeals are allowed in above terms. Order pronounced in the open court on 23 rd December, 2021 Sd/- (S.S.GODARA) JUDICIAL MEMBER Hyderabad, Dated: 23-12-2021 TNMM ITA Nos. 452 & 453/Hyd/2021 :- 3 -: Copy to : 1. Luharuka and Associates, 5-4-187/3 & 4, 2 nd Floor, Soham Mansion, M.G.Road, Ranigunj, Secunderabad. 2.The ITO, Ward-10(3), Hyderabad. 3.The ITO, Ward-10(1), Hyderabad. 4.CIT(Appeals)-NFAC, Delhi. 5.D.R. ITAT, Hyderabad. 6.Guard File.