DCIT, Bangalore V. M/s Apollo Power Sytems Pvt. Ltd., Bangalore

ITA 654/BANG/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95207 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SOMASHEKAR

Judgement Text

ITA.654/BANG/2014 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.654/BANG/2014 (ASSESSMENT YEAR : 2007-08) DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11(1), BANGALORE ..APPELLANT V. M/S.APOLLO POWER SYSTEMS P. LTD, 31, 1 ST FLOOR, 1 ST MAIN ROAD, CHAMARAJPET, BANGALORE 560 018 ..RESPONDENT PAN : AABCA1844Q ASSESSEE BY : SHRI. B. SOMASHEKAR, ADVOCATE REVENUE BY : SHRI. SUNIL KUMAR AGARWALA, JCIT HEARD ON : 06.08.2015 PRONOUNCED ON : 14.08.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL FILED BY REVENUE ITS GRIEVANCE IS T HAT THE CIT (A) ALLOWED THE CLAIM OF ASSESSEE U/S.36(1)(VA) OF THE INCOME-T AX ACT, 1961 (THE ACT IN SHORT), DESPITE REMITTANCE OF EMPLOYEES CONTRIBUTI ON TO PF AND ESI, BEING MADE AFTER THE DUE DATES MENTIONED IN RELATED ENACTMENTS . ITA.654/BANG/2014 PAGE - 2 02. LD. DR SUBMITTED THAT THE DEDUCTIONS MADE FOR E MPLOYEES CONTRIBUTION TO PF AND ESI WERE REMITTED BY THE ASSESSEE AFTER T HE DUE DATES MENTIONED IN THE RESPECTIVE ENACTMENTS. AS PER THE LD. DR JUST BECA USE THESE WERE REMITTED BEFORE THE DUE DATE FOR FILING THE RETURN, THE DISA LLOWANCE NOT HAVE BEEN DELETED. 03. PER CONTRA LD. AR SUBMITTED THAT HONBLE KARNAT AKA HIGH COURT IN THE CASE OF ESSAE TERAOKA P. LTD. V. DCIT[ITA.489/2013, DT.04.02.2014] HAD HELD THAT PAYMENTS EFFECTED PRIOR TO THE DUE DATE OF FIL ING THE RETURNS HAD TO BE CONSIDERED AS MADE WITHIN THE DUE DATES. 05. WE HAVE PERUSED THE ORDERS AND HEARD THE RIVAL SUBMISSIONS. WE FIND THAT THE CIT (A) HAD FOLLOWED THE JUDGMENT OF JURIS DICTIONAL HIGH COURT IN THE CASE OF SPECTRUM CONSULTANTS INDIA P. LTD V. CIT [( 2013) 89 DTR 0274]. THERE ALSO IT WAS THE CLAIM OF EMPLOYEES CONTRIBUTION TO PF AND ESI UNDER THE RESPECTIVE ACTS WHICH WERE REMITTED BEYOND THE PERI OD MENTIONED UNDER THE SAID STATUTES, BUT BEFORE THE DUE DATES OF FILING T HE RETURNS. THEIR LORDSHIPS, FOLLOWING THE DECISION IN THE CASE OF CIT V. SABARI ENTERPRISES [298 ITR 141] HELD THAT IF SUCH DEDUCTIONS FOR EMPLOYEES CONTRIB UTION WERE REMITTED BEFORE THE DUE DATE FOR FILING THE RETURN, IT HAD TO BE AL LOWED SINCE THE DUE DATE APPLICABLE IS THE DATE FOR FILING THE RETURN OF INC OME U/S.139 OF THE ACT AND NOT WHAT IS MENTIONED UNDER THE EPF AND ESI ACTS. SAME VIEW HAS BEEN TAKEN IN THE CASE OF M/S. ESSAE TERAOKA P. LTD.(SUPRA), WHER EIN THEIR LORDSHIPS HAD MADE A DETAILED ANALYSIS OF RELATED STATUTES AND CA SES ON THE SUBJECT. SINCE THE ITA.654/BANG/2014 PAGE - 3 CIT (A) HAD FOLLOWED THE JUDGMENT OF JURISDICTIONAL HIGH COURT IN ALLOWING THE RELIEF, WE DO NOT FIND ANY REASON TO INTERFERE WITH HIS ORDER. 06. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH DAY OF A UGUST, 2015. SD/- SD/- (N. V. VASUDEVAN) (ABRAHAM P GEO RGE) JUDICIAL MEMBER ACCOUNTANT MEMBER