ACIT, Circle-1(1), Visakhapatnam V. Shri Mohan Prasad Pandey, Visakhapatnam

ITA 453/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8746 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• Section: 43B; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 453 / VIZ /201 7 (ASST. YEAR : 20 12 - 13 ) ACIT, CIRCLE - 1(1), VISAKHAPATNAM. V S . MOHAN PRASAD PANDEY, D.NO. 47 - 10 - 5/1, DWARAKANAGAR, V ISAKHAPATNAM. PAN NO. AIVPP 9465 D (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI P.S. MURTHY SR. DR DATE OF HEARING : 20 / 02 /201 8 . DATE OF PRONOUNCEMENT : 23 / 02 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , VISAKHAPATNAM , DATED 12 /0 4 /201 7 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL IS RELATING TO PAYMENT OF EMPLOYEES CONTRIBUTION TO PF & ESI . 3 . THE ASSESSEE HAS MADE THE PAYMENTS FOR CONTRIBUTION TO PF & ESI WITHIN THE DUE DATE OF FILING OF RETURN UNDER SECTION 139(1) 2 ITA NO. 453/VIZ/2017 ( MOHAN PRASAD PANDEY ) OF THE ACT. THE ASSESSING OFFICER HAS DISALLOWED THE SAME ON THE GROUND THAT THE PAYMENTS ARE MADE BELATEDLY. 4 . ON APPEAL, LD. CIT(A) OBSERV E D THAT THE PAYMENTS ARE MADE WITHIN THE DUE DATE OF FILING OF RETURN UNDER SECTION 139(1) OF THE ACT AND DIRECTED THE ASSESSING OFFICER TO ALLOW ALL THE PAYMENTS MADE . 5. ON BEING AGGRIEVED, DEPARTMENT IS IN APPEAL BEFORE THE TRIBUNAL. 6 . LD. DE PARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT SECTION 43B HAS NO APPLICATION TO THE EMPLOYEES CONTRIBUTION AS PER CBDT CIRCULAR NO. 22/2015 AND STRONGLY SUPPORTED THE ORDER PASSED BY THE ASSESSING OFFICER. NONE APPEARED ON BEHALF OF THE ASSESSEE. 7 . WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DEPARTMENTAL REPRESENTATIVE AND CASE - LAWS RELIED ON BY THE LD. CIT(A) . 8 . THE ISSUE INVOLVED IN THIS AP P EA L IS REL A TING TO PAYMENT OF EMPLOYEES CONTRIBUTION TO PF & ESI . THE ASSESSING OFFICER DISALLOWED THE PAYMENTS ON THE GROUND THAT PAYMENTS ARE MADE BELATEDLY, HENCE, NO T ALLOWABLE. BEFORE THE LD. CIT(A), THE ASSESSEE HAS RELIED ON THE FOLLOWING CASE - LAWS: - 1) ACIT V. GVK TECHNICAL CONSULTANCY (P) LTD. [2016 TAXPUB (DT) 2285 (HYD TRIB.) 2) VBC INDUSTRIES LTD., VS. DCIT (HYD. TRIB. IN ITA NOS. 143 & 144/H/2013 DATED 08/05/2015) 3 ITA NO. 453/VIZ/2017 ( MOHAN PRASAD PANDEY ) 3) VELJON DENSION LTD., VS. ADDL. CIT (HYD. TRIB. IN ITA NO. 1251/HYD/2015 DATED 16/12/2015) 4) CIT VS. SABARI ENTERPRISES (2007) 298 IT R 141 (KAR.) WE FIND THAT LD. CIT(A) BY FOLLOWING THE ABOVE CASE - LAWS , DIRECTED THE ASSESSING OFFICER TO ALLOW ALL THE PAYMENTS , WHICH WERE MADE WITHIN THE DUE DATE OF FILING OF THE RETURN UNDER SECTION 139(1) OF THE ACT. THEREFORE, W E FIND NO INFIRMITY IN THE ORDER OF THE LD. CIT(A). THUS, THIS APPEAL FILED BY THE REVENUE IS DISMISSED. 9. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 23 RD DAY OF FEB . , 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD FEBRUARY , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE - MOHAN PRASAD PANDEY, D.NO. 47 - 10 - 5/1, DWARAKANAGAR, VISAKHAPATNAM. 2. THE REVENUE ACIT, CIRCLE - 1(1), VISAKHAPATNAM. 3. THE PR.CIT - 1 , VISAKHAPATNAM. 4. THE CIT(A) - 2, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.