आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L C H A N D I G A R H B E N C H , ‘ S M C ’ , C H A N D I G A R H B E F OR E S H R I A . D . J A IN , V IC E P R E S ID EN T आयकर अपील सं./ ITA No. 5 5 2 / C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 9 - 2 0 M/s J. K. International, Plot No. 18, Industrial Area, Bai Attarian, PO Kanorori,Tehsil Indora, Kangra (HP) Vs. बनाम The ACIT, Circle, Palampur थायी लेखा सं./PAN NO: AAEFJ9527D अपीलाथ /Appellant यथ /Respondent Hearing through video Conferencing नधा रती क ओर से/Assessee by : Sh. J.S. Bhasin, Advocate राज व क ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR स ु नवाई क तार%ख/Date of Hearing : 23.01.2023 उदघोषणा क तार%ख/Date of Pronouncement : 23. 01.2023 आदेश/Order Per A.D. Jain, Vice President: Th i s is a ss es se e ’ s a pp e al a ga i n st t he o r de r da t e d 16 . 0 6. 2 0 22 pa s se d by th e ld . CI T( A ), N a t i o na l F a ce l e s s A pp e a l C e n t r e (N F A C) , D e lh i t a k i n g th e f ol l ow i n g g r o u nd s: - 1. T ha t t h e l d. CI T ( A )/ N F A C gr o s sl y e r re d i n di sm i s si ng t he a ss es se e ' s a p pe a l as in f ru c t u o us o n t h e o n l y pre m i se t h a t NF A C h a d r e j e ct e d t h e a s se s se e ' s re c t i f ic at i o n u/ s. 15 4 aga in st t h e o rde r un d e r a pp eal. 2. T ha t t he l d. CIT ( A ) / N F A C o u g h t t o h av e de c i de d th e ap p e a l on m e r i t s a gai n s t i n t i m a t i on u /s. 1 43 ( 1 ) , m or e so, wh en t h e re c t i f i ca t i o n ha d no t i n a ny w ay al t e re d t he i n c o m e a s se s se d /p ro c e ss ed . 552-Chd-2022 – M/s J.K. International, Kangra 2 3. T ha t t h e ld . C IT ( A ) / N F A C o u t to h av e d el e t e d th e ad d i t i o n of R s. 4 5 0 15 0/ - w ro ng l y m a de b y CP C u/ s. 3 6 ( 1) (v a) f o r d el a y e d p a ym e nt o f em p l o y e e s s ha re of E S I / P F, f ol l o wi n g or d e r o f H o n 'b l e IT A T Ch a n di g arh Be n ch , i n a sse ss e e ' s o w n c as e f o r pr e c e di ng y e a r. 2. Th e a s se ss e e f i l e d it s r e t u r n o f i nc o m e on 24. 1 0. 20 19. T he CP C , Be ng a l u ru pr o c e s se d t h e r e tu rn an d i s sue d in t i m a t i on u/ s 1 4 3( 1) o f t h e In c o me T a x A c t , 1 9 61 ( h e r e i na ft e r ca l l e d ' t h e A c t '), on 1 . 05. 2 02 0 , de t e r m i n i n g t o t a l i nc o m e a t Rs. 4 9, 3 9 , 76 0/ -, ma k i n g di sa ll o w a n c e o f R s. 4, 5 0, 10 0/ -, u/ s 3 6 ( 1)( va ) o f t h e A c t , f or d e l a ye d pa y m e nt o f e m p l o y e e ’ s sha r e o f E S I/ P F , th er e by c re a ti n g a de ma nd o f R s. 1, 77, 1 34/ - . 3. By v i r t u e o f t he i m pu g ne d o r d e r, th e l d. C IT (A ) , N F A C di s m is se d t he a p p e al , h ol di n g t h a t th e r e c t i f ic a t io n o rd er d at e d 1 9 . 5 . 202 1 s t o od a l r e a d y i s s ue d b y t he C P C B e n ga l u r u, d ue t o w h i c h, t he a pp e al fi l ed a ga i n st t h e i n ti m a t i on u/ s 14 3 ( 1) o f t h e A c t ha d bec o m e i n f ru ct u o us. 4. Th e L d . c o un se l for t h e a ss e s se e ha s c on t e n de d tha t t he ld . CI T( A ), N F A C ha s e rr e d in d i s m i ss i n g t he a s se ss e e ’s ap pe al a s i n f ru c t uo u s ; t ha t w h i l e do i n g s o, t h e l d. C IT ( A ) , NF A C h a s fa i l e d t o c on s i d e r t ha t m e r e l y b ec a us e t h e as s e s se e ’s ap pl i c at i on f or r e c t i fi c at i o n u/ s 1 5 4 o f t he A c t ha d b ee n re j e c t e d b y t he N F A C, th e ap p e a l fi l e d by t he a s se ss e e ag ai n s t t h e i n t i ma t io n i s s u ed u / s 14 3 (1) o f t he A c t d id no t be c o m e i n f r uc t uo u s ; t h a t t h e l d. C IT ( A ) , N F A C a l so f a il e d to t a ke i n t o 552-Chd-2022 – M/s J.K. International, Kangra 3 c on s i d e r a t i o n t he fa c t t ha t t h e re c t i fi c a ti on o rd er h ad n ot a l t e r e d , i n a n y m a n ne r, t h e i nc o m e a s se ss ed / p ro ce s se d; t h at t h e add i t i on o f R s. 4, 5 0, 15 0/ - o u gh t , in fa c t, t o h a v e be e n d e l e te d by t h e l d. C IT (A ) , N F A C, fol l ow i n g t he I TA T o r de r i n t h e as s es se e ’ s own ca s e fo r t h e pr e ce di ng a s se ss me nt y ea r ; an d t ha t a s s uc h , th e orde r u nde r a p p e a l b e c an c e l l e d w hi l e a l l o w i n g t he a ss es s ee ’ s a pp e a l . 5. O n t he o t he r h a n d , th e l d . D R h a s p l ac e d s t r o n g r el i a n c e o n t h e i mp u gn e d o r d e r. It ha s b e e n c on t e n d e d th a t s i n c e t he r e ct i fi c at i o n h a s be e n o r d e r e d b y t h e CP C, B e n g a l u ru v id e o rd e r d a te d 1 9. 05 . 20 2 1, t h e a ss e s se e w a s a t li b e r t y t o fi l e a pp ea l th er e ag ai nst a n d, un d i s pu t e d l y , t he a pp e a l fi l e d b y t h e a s se ss e e a g ai n st t he i n t i mat i o n i ss u e d st o od re n de re d i n f ru c t uo u s. I t h a s be e n re q ue st e d t h at t he p r es e n t a pp e a l , c ar ry in g no me ri t w ha t so e v e r, be , a cc o r di ng l y, di s mi s se d. 6. H e a rd . E v i d e n t l y , t he a p p e a l o f t h e a s s e ss ee a ga i n st t h e i n t i m at i o n i ss ue d w a s di s m i s s ed by t h e l d. C IT ( A ), N F A C, me re ly fo r t h e re a so n t ha t s in c e t he r e c t i f ic a ti o n o r d e r h a d b ee n i s su e d b y t h e C P C, B en g a l ur u , t he a p p e a l a ga i n st t he i s su a n ce o f t h e i n t i m at i o n u/ s 1 4 3 ( 1) o f t h e A c t , i n t he v i e w o f t h e l d. CI T( A ), N F A C, h a d be co me in fr uc t uo u s. I do n o t fi n d fo rc e in t h e r e a so ni ng a d o pt e d by t h e ld . CI T (A ) , N F A C. Th e a ss e s se e ha s w ron g l y b e e n no n- su it e d on t h i s pr e li mi n a ry c ou n t , w i t h ou t go i ng i nt o t h e m e ri t s o f t he c a s e . I n fa c t , t he a sses s e e ha s b e en l e ft w it h 552-Chd-2022 – M/s J.K. International, Kangra 4 no r e c ou r se a v a il a bl e si nc e th e re c t i fi c a ti o n o r d e r ha s a lso be e n i ss u e d w i t ho u t a l t e r i n g t he in c o m e a ss e s se d / p ro ce ss e d. 7. In t h e a bo ve f a ct s an d c i r c u mst a n c e s , t he m a t te r i s r e m i t t e d t o t h e l d. C I T ( A ), N F A C, t o b e d e c i d e d a f re sh, o n me ri t , in a c c o r da nc e w i t h l a w , on a ff or d i n g du e a nd a d e q u a t e o pp o r t u n it y o f hea ri ng t o t he a ss e s se e , p ar t ic ul a rl y ke e pi ng in v i e w t he I T A T C h an di g ar h B en ch e s or d e r, i f a n y, p a s s e d i n t h e a ss e s se e’ s o w n c a se , fo r t h e p re c e d i n g y e ar . O rd e r e d a cc o r d i n g l y . 7. In t h e r e s u l t , fo r st a ti st i ca l pu rp o s es , t h e a p pe a l is t r ea t e d a s a l l o w ed . O r de r p ro n o u n c e d on 2 3. 01 . 2 02 3. S d/ - ( A.D. JAIN ) Vice President Dated : 23.01.2023 “आर.के .” आदेश क त,ल-प अ.े-षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु 2त/ CIT 4. आयकर आय ु 2त (अपील)/ The CIT(A) 5. -वभागीय त न7ध, आयकर अपील%य आ7धकरण, च9डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar