Sakambhari Processors Private Limited, Palsana, Surat V. DCIT, Circle-2(1)(2), Surat

ITA 62/SRT/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9833 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-10-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 27-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation; Condonation of delay
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण, स ु रत Ûयायपीठ, स ु रत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT ‘SMC BENCH’ BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA Nos.62/SRT/2022 (AY 2017-18) (Hearing in Physical Court) Sakambhari Processors Pvt. Ltd., Plot No.16, Block No.313, Vill. Tatithaiya, Taluka Palsana, Surat-394 315 PAN : AAMCS 7775 D Vs Deputy Commissioner of Income Tax, Circle- 2(1)(2),Aayakar Bhavan, Near Majura Gate, Surat- 395 001 अपीलाथȸ/Appellant Ĥ×यथȸ /Respondent Ǔनधा[ǐरती कȧ ओर से /Assessee by Ms. Richa Toshniwal, AR राजèव कȧ ओर से /Revenue by Shri J.K.Chandnani, Sr-DR सुनवाई की तारीख/Date of hearing 21.10.2022 उɮघोषणा कȧ तारȣख/Date of pronouncement 21.10.2022 Order under section 254(1) of Income Tax Act 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre [for short to as “Ld. NFAC”]/Ld. CIT(A) dated 06.12.2021 for the assessment year 2017-18, which in turn arises out of assessment order passed under section 143(3) of Income-Tax Act,1961 (hereinafter referred to as ‘the Act’) dated 26.11.2019. The assessee has raised the following grounds of appeal: ITA Nos.62/SRT/2022 (A.Y 17-18) Sakambhari Processors Pvt.Ltd 2 “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in making addition of rs.3,26,340/- on account of disallowance of employees contribution to P.F and ESIC of Rs.3,26,340/- u/s 36(1)(va) r.w.s. 2(24)(x) of the Act. 2.It is therefore prayed that addition made by the Assessing Officer and confirmed by CIT(A) may please be deleted.” 2. Brief facts of the case are that assessee is a Private Limited Company and filed its return of income for assessment year 2017-18 declaring income of Rs.34,91,080/-. The case of assessee was selected for scrutiny. The Assessing Officer while passing assessment order made disallowance on account of deduction under section 36(1)(va) r.w.s 2(24)(x) of the Act of PF and ESI of employees contribution, which was deposited after due date of prescribed under statutory provision of PF/ESI scheme. On appeal before NFAC/ ld.CIT(A) the action Assessing Officer was upheld. The NFAC/ ld.CIT(A) also held that the subject-matter under consideration is covered by the decision of Hon'ble jurisdictional High Court in the case of Gujarat State Transport Corporation Vs. CIT 41 Taxmann.com ITA Nos.62/SRT/2022 (A.Y 17-18) Sakambhari Processors Pvt.Ltd 3 100 (Guj). Further aggrieved the assessee has filed present appeal before the Tribunal. 3. On perusal of record, it shows that present appeal is barred by fifty-two day the prescribed period of limitation for filing this appeal before the Tribunal. The Ld. Authorized Representative (AR) for the assessee submits that CIT(A) passed the order on 06.12.2021 and present appeal was filed on 28.03.2022. Thus, there is delay of fifty-two days in filing the appeal before the Tribunal. The Ld. AR for the assessee submits that the Hon'ble Supreme Court in suo motu writ petition(C) No.3 of 2020 has already allowed the period of limitation till 01.03.2022 and further 90 days period was granted to file appeal before various courts. Thus, the entire period of delay is covered by the decision of Hon'ble Apex Court that there was no intimation or deliberate in filing of appeal. 4. On the other hand, the ld. Senior departmental representative (Sr-DR) for the Revenue submits that the Bench may take decision in accordance with law. 5. I have considered the rival submissions of both the parties on the plea of condonation of delay and find that the assessee has ITA Nos.62/SRT/2022 (A.Y 17-18) Sakambhari Processors Pvt.Ltd 4 filed its appeal within the grace period allowed by Hon’ble Apex Court in suo motu Writ Petition No. (C) No. 3 of 2022, vide order dated 10.01.2022. Therefore, respectfully following the directions of the Hon’ble Apex Court, the delay in filing the present appeal is condoned and the appeal is accepted for adjudication on merit. 6. At the outset of hearing Ld. Sr-DR for the Revenue submits that ground of appeal raised by assessee are covered against the assessee by the recent decision of Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT-1 in Civil Appeal No.2833 of 2016 dated 12.10.2022 wherein the decision of Hon'ble Jurisdictional High Court in the case of Gujarat State Transport Corporation (supra) has been affirmed and various other decisions wherein the different Hon'ble High Courts, in allowing relief on deduction of expenses on delay in deposit of employees contribution of ESI or PF, was reversed by Hon'ble Apex Court. 7. On the other hand, Ld.AR for the assessee after hearing the submissions of ld Sr DR for the revenue, fairly accepted the fact that issue raised by assessee is now covered against the ITA Nos.62/SRT/2022 (A.Y 17-18) Sakambhari Processors Pvt.Ltd 5 assessee by the recent decision of Hon'ble Apex Court in the case of Checkmate Services Pvt.Ltd. (Supra). 8. Considering the submission of both the parties on factual legal position, I find that ground of appeal raised by assessee is covered against the assessee. Therefore, I do not find any merit in the ground of appeal raised by assessee. Hence, this ground of assessee’s appeal is dismissed. 9. In the result, assessee’s appeal is dismissed. Order pronounced in the open court on 21/10/2022 at the time of hearing. Sd/- (PAWAN SINGH) [᭠याियक सद᭭य JUDICIAL MEMBER] स ू रत /Surat, Dated: 21 /10/2022 Dkp. Out Sourcing Sr.P.S Copy to: 1. Appellant- 2. Respondent- 3. CIT(A)- 4. CIT 5. DR 6. Guard File True copy/ By order // True Copy // Sr.P.S./Assistant Registrar, ITAT, Surat