Appeal details
Counselvise Citation
70921114 RSA 2011
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-03-2012
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2006-2007
Appeal Filed On
01-07-2011
Judgement Text
IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH A, BANGALORE BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A. NO.709(BANG.)/2011 (ASSESSMENT YEAR : 2006-07)ZZ THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(1), 4/3, 4 TH FLOOR, RASHTROTHANA BHAVAN, BANGALORE-560 001 APPELLANT VS M/S MAINI PRECISION PRODUCTS PVT.LTD., NO.163-165, PEENYA INDUSTRIAL ESTATE, 3 RD CROSS, BANGALORE-560 058 PAN NO.AABCM8269R RESPONDENT REVENUE BY : SHRI. B. SARAVANAN, JCIT ASSESSEE BY : NONE DATE OF HEARING : 29-03-2012 DATE OF PRONOUNCEMENT : 29-01-20 12 O R D E R PER SMT. P. MADHAVI DEVI, JM; THIS APPEAL BY THE REVENUE RELATES TO ASSESSMENT YE AR 2006- 07. 2. IN THIS APPEAL, THE REVENUE IS AGGRIEVED BY THE ORDER OF THE CIT(A) DELETING THE ADDITION AMOUNTING TO RS.25,82, 182/- MADE BY THE AO ON ACCOUNT OF BELATED REMITTANCE OF EMPLOYEE S CONTRIBUTION TO PF & ESI BY PLACING RELIANCE UPON THE DECISION O F THE HONBLE APEX COURT IN THE CASE OF CIT VS M/S ALOM EXTRUSIONS PVT.LTD.,(319 ITA NO.709(B)/2011 2 ITR 306) WITHOUT APPRECIATING THE FACT THAT IN THE CASE OF THE ASSESSEE IT RELATES TO BELATED REMITTANCE OF EMPLOY ERS CONTRIBUTION TO PF & ESI. 3. THE LEARNED DR SUPPORTED THE ORDER OF THE AO AND SUBMITTED THAT THE HONBLE SUPREME COURT IN THE CAS E OF M/S ALOM EXTRUSIONS PVT. LTD.,(319 ITR 306) ONLY DEAL WITH THE REMITTANCE OF THE EMPLOYERS CONTRIBUTION TOWARDS PF & ESI BEING R EMITTED TO GOVERNMENT ACCOUNT BEFORE THE DUE DATE OF FILING OF THE RETURN, WHILE IN THE CASE BEFORE US, THE ASSESSEE HAS DEDUCTED TH E EMPLOYEES CONTRIBUTION TOWARDS PF & ESI BUT FAILED TO REMIT T HE SAME INTO THE GOVERNMENT ACCOUNT WITH IN THE DATE SPECIFIED IN TH E IT ACT, 1961. HE SUBMITTED THAT THE CIT(A) PLACING RELY ON THE DE CISION OF THE HONBLE SUPREME COURT (CITED SUPRA) IS INCORRECT. DESPITE OF SERVICE OF NOTICE TO THE ASSESSEE, NONE- APPEARED ON BEHALF OF THE ASSESSEE. 4. HAVING GONE THROUGH THE MATERIAL ON RECORD, WE FIND THAT CIT(A) HAS PLACED RELIANCE UPON THE DECISION OF THE HONBLE SUPREME COURT (CITED SUPRA) AND ALSO THE DECISION OF THE JU RISDICTIONAL HIGH COURT IN THE CASE OF CIT VS M/S SABARI ENTERPRISES (2008) 298 ITR 141(KAR.) WHEREIN NO DISTINCTION HAS BEEN MADE BETW EEN THE ITA NO.709(B)/2011 3 REMITTANCE OF THE EMPLOYERS AND EMPLOYEES CONTRIBUT ION TOWARDS PF & ESI AND IT HAS BEEN HELD THAT IF THE SAME IS PAID WITH IN THE DUE DATE OF FILING OF THE RETURN, THEN DEDUCTION OF THE SAME IS ALLOWABLE. IT IS NOT DISPUTED THAT THE ASSESSEE HAS PAID THE A MOUNT BEFORE THE DUE DATE OF FILING OF THE RETURN. SINCE THE CIT(A) HAS FOLLOWED THE JURISDICTIONAL HIGH COURT DECISION ON THE ISSUE, WE DO NOT SEE ANY REASON TO INTERFERE WITH THE SAME, AS WE ARE ALSO B OUND BY THE DECISIONS OF THE JURISDICTIONAL HIGH COURT (CITED S UPRA). 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH MARCH, 2012. SD/- SD/- ( N.K. SAINI) ( SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDIC IAL MEMBER PLACE: BANGALORE DATED: 29-03-2012 AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) BY ORDER AR, ITAT, BANGALORE
