SHRIMATI SHIMLA DEVI , BHIKHI V. INCOME TAX OFFICER,WARD 1 (4), MANSA

ITA 473/ASR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1751 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 23-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 473 to 475/Asr/2018 Assessment Years: 2012-13 to 2014-15 Shimla Devi Prop. M/s S.D. Cotton Factory, Budhlada road, Bhikhi [PAN: AFAPD3589G] (Appellant) Vs. ITO, Ward 1(4), Mansa. (Respendent) Appellant by None Respondent by Sh. S.M.Surendra Nath Sr.D. R. Date of Hearing 24.03.2022 Date of Pronouncement 20.05.2022 ORDER Per Bench: All three appeals were filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Bathinda [in brevity the CIT(A)] the order passed u/s 250(6) of the Income Tax Act,1961, [in brevity the Act] for A.Ys.2012-13 to 2014-15. I.T.A. Nos. 473 to 475/Asr/2018 2 2. The brief facts are that for ITA 474/Asr/2018 and 475/Asr/2018 are identical in nature in both the cases the addition was made u/s 43B related to the Value Added Tax payable shown in the balance sheet for A.Y. 2012-13 on 31.03.2012. That vat is shown amount of Rs.17,75,549/-. The assessee was unable to explain about the payment of Vat & EPF to the Department for substantiate proof related to payment before filing of return u/s 139(1). The same amount was also added back for A.Y. 2013-14 as vat payable Rs.17,75,549/- for balance as on 01.04.2012. The same was also considering during the assessment year 2012-13. The total Vat payable Rs. 32,48,007/- and EPF payable 31756/- by taking the vat payable assessment year 2012-13. The balance payable Rs. 1472460/-+31756/- total amount 15,04,216/- was payable for A.Y. 2013-14. Recorded to the same the assessee was unable to submit the documents before the AO related to ITA 475/Asr/2018 the ld. AO added back the vat payable and ESI and EPF which was unable to submit before the AO. The addition was made for three years. The aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) uphold the order of the ld. AO. 3. We have considered the documents available on record as the matter is decided in exparte so the entire addition is for all the years sending back to the ld. AO for further consideration as the assessee was unable to submit the proof of payment (challan) before the ld. AO. For A.Y. 2014-15 the addition was made in I.T.A. Nos. 473 to 475/Asr/2018 3 different issues which should be adjudicated further. The assessee should get the reasonable opportunity to substantiate its claim. Accordingly, the all three appeals are setting aside to the Ld CIT(A) for further adjudication de novo. In the result the all three appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 20.05.2022 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order