M/s Daulataram Engineering Services P.Ltd, Mandideep V. Assistant Commissioner of Income Tax 1 (1), Bhopal

ITA 509/Ind/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4136 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: S S DESHPANDEY
• Section: 143(3)

Judgement Text

[ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.509/IND/2017 ASSESSMENT YEAR: 2013-14 M/S. DAULATARAM ENGIN EERING SERVICES P. LTD. KHASRA NO.10/2, VILLAGE SIMRAI, OBAIDULLAGANJ, MANDIDEEP (M.P.) / VS. ACIT - 1(1), BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. AABCD3596Q APPELLANT BY SHRI S.S. DESHPANDEY, AR RESPONDENT BY SHRI P.K. MITRA, DR DATE OF HEARING: 05.10.2018 DATE OF PRONOUNCEMENT: 12.10.2018 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER O F THE CIT(A)-1, BHOPAL DATED 20.4.2017 PERTAINING TO THE [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 2 ASSESSMENT YEAR 2013-14. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 2. BRIEFLY STATED FACTS ARE THAT CASE OF THE ASSESSEE WAS PICKED UP FOR SCRUTINY ASSESSMENT AND THE ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLE D AS THE ACT) WAS CARRIED OUT VIDE ORDER DATED 18.2.2016. WHILE FRAMING ASSESSMENT, THE A.O. NOTICED THAT THE ASSESSEE HAS MADE PAYMENT TO EMPLOYEES CONTRIBUTION TOWARDS PF & ESI AFTER THE DUE DATE OF PAYMENT AS PROVIDED UNDER THE RELEVANT ACT AND WAS DISALLOWED THIS [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 3 EXPENDITURE AND MADE ADDITION OF RS.24,76,900/-. TH E A.O. FURTHER MADE ADDITION ON ACCOUNT OF THE EXPENDITU RE WHICH WAS NOT SUPPORTED BY THE VOUCHERS AMOUNTING TO RS.3 LAKHS. 3. AGGRIEVED BY THIS, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A) WHO AFTER CONSIDERING SUBMISSIONS DISMISSED THE APPEAL. NOW THE ASSESSEE I S IN APPEAL. THE ONLY EFFECTIVE GROUND RAISED WHILE FRAMIN G THE ADDITION IS IN RESPECT OF DISALLOWANCE OF CONTRIBUTION MADE BY THE EMPLOYEES TOWARDS PF & ESI. LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS MADE IN THE WR ITTEN SYNOPSIS WHICH READS AS UNDER: [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 4 [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 5 [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 6 [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 7 4. LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS MADE IN THE WRITTEN SYNOPSIS AND ALSO SUBMITTED THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE AS THE PAYMENTS WERE MADE BEFORE DUE DATE OF FILING OF RETURN. 5. ON THE CONTRARY, LD. D.R. OPPOSED THE SUBMISSIONS AND SUPPORTED THE ORDERS OF THE AUTHORIT IES BELOW. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE LD. CIT(A) REJECTED T HE GROUND OF APPEAL BY OBSERVING AS UNDER: [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 8 7. ON THE ABOVE ORDER OF THE LD. CIT(A) IT IS EVIDE NT THAT LD. CIT(A) CONFIRMED THE ADDITION ON THE GROUND THAT THE PAYMENTS WERE MADE AFTER THE DUE DATE. LD. COUNSE L FOR THE ASSESSEE HAS RELIED UPON JUDGEMENT OF THE HON 'BLE [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 9 RAJASTHAN HIGH COURT RENDERED IN THE CASE OF CIT VS. S TATE BANK OF BIKANER 363 ITR 70 AND ALSO THE JUDGEMENT OF T HE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. ALOM EXTRUSIONS (2009) 227 CTR 417. WE FIND THAT THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF MAKSON NUTRITION FOOD INDIA P. LTD. VS. ITO (2) 2 BHOPAL IN ITA NO.863/IND/2016 DATED 21.6.2017 UNDER THE IDENTICAL FACTS AFTER CONSIDERING THE LAW DELETED THE ADDITION B Y OBSERVING AS UNDER: [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 10 [ITA NO.509/IND/2017] [M/S. DAULATARAM ENGINEERING SERVICES P. LTD., MAND IDEEP M.P.] 11 8. THEREFORE, AFTER TAKING A CONSISTENT VIEW, WE DIR ECT THE A.O. FOR THE SAME REASONING TO DELETE THE ADDITION . 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 12. 10.2018. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 12 / 10/2018 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER