ACIT, CIR-32, KOLKATA, Kolkata V. Shri Utpal Kumar Guha, Kolkata

ITA 639/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1275 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: S K SAHA
• Section: 43B

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A NO.639/KOL/2015 ASSESSMENT YEAR: 2010-11 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-32, KOLKATA. VS. SHRI UTPAL KUMAR GUHA (PAN: ADZPG8433H) APPELLANT RESPONDENT DATE OF HEARING 25.09.2017 DATE OF PRONOUNCEMENT 11.10.2017 FOR THE APPELLANT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT FOR THE RESPONDENT SHRI S. K. SAHA, FCA ORDER PER SHRI ABY. T. VARKEY, JM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-9, KOLKATA DATED 05.02.2015 FOR AY 2010-11 2. THE SOLE ISSUE IN THIS APPEAL OF REVENUE IS AS R EGARDS TO THE ORDER OF CIT(A) ALLOWING DEDUCTION IN RESPECT OF PF & ESI PAYMENTS WITHOUT C ONSIDERING THE PROVISIONS STIPULATED IN SECTION 36(1)(VA) OF THE INCOME-TAX ACT, 1961 (HERE INAFTER REFERRED TO AS THE ACT). FOR THIS, REVENUE HAS RAISED FOLLOWING THREE GROUNDS: 2. THAT, ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.74,64,086/- MADE BY THE AO ON ACCOUNT OF EMPLOYEES CONTRIBUTION TO PF&ESI NOT PAID BEFORE THE DUE DATE AS PER THE R ESPECTIVE ACTS. 3. THAT, THE LD. CIT(A) HAS FAILED TO APPRECIATE TH AT EMPLOYERS CONTRIBUTION AND EMPLOYEES CONTRIBUTION TO PF/ESI ARE TREATED DIFFERENTLY UND ER THE I.T. ACT. 4. THAT, THE LD. CIT(A) HAS FAILED TO APPRECIATE TH AT EMPLOYEES CONTRIBUTION TO PF/ESI IS COVERED BY SECTION 36(1)(VA) AND NOT BY SECTION 43B OF THE I.T.ACT. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE CL AIMED DEDUCTION OF PF AND ESI PAYMENTS AMOUNTING TO RS.74,64,086/- BEING EMPLOYEES CONTRI BUTION U/S 43B OF THE ACT BUT THE AO DISALLOWED BY NOTING THAT THESE PAYMENTS WERE NOT M ADE WITHIN THE DUE DATES AS MENTIONED IN THE RESPECTIVE PF/ESI ACTS. BEFORE CIT(A) ASSES SEE HAS GIVEN DATES OF REMITTANCE OF THE PAYMENTS IN ISSUE AND AFTER TAKING NOTE OF THE DUE DATE OF THE EMPLOYEES CONTRIBUTION TO PF & ESI. THE CIT(A) NOTED THAT THESE PAYMENTS ARE WIT HIN THE DUE DATE OF FILING OF RETURN OF 3 ITA NO.639/K/2015 UTPAL KUMAR GUHA, AY 2010-11 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ACIT, CIRCLE-32, KOLKATA. 2 RESPONDENT SHRI UTPAL KUMAR GUHA, M/S. STAR SECUR ITY & DETECTIVE AGENCY, 84A, PARK STREET, KOL-17. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .