JAMES SCARIA KOCHUPTHENAPARAMPIL, MUMBAI V. ASST CIT CIR 20(1), MUMBAI

ITA 783/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1901 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: J
• Next Hearing Date: 07-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-02-2014
• Court: TRIBUNAL
• Section: 43B

Judgement Text

, , J , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI , , , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER, AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA NO.783/MUM/2014 ASSESSMENT YEAR: 2009-10 M/S. JAMES SCARIA KOCHUPUTHENPARAMPIL, (PROP J & J TOURS & TRAVELS), B/7, SAI ASHISH, MAHAKALI CAVES ROAD, ANDHERI (E), MUMBAI-400093 / VS. ACIT CIR - 20(1) MUMBAI (ASSESSEE ) ( REVENUE) P.A. NO. AAYPK4528M / ASSESSEE BY NONE (AR) / REVENUE BY SHRI VINOD KUMAR ( SR. DR) ! ' / DATE OF HEARING : 08/12/2015 ! ' / DATE OF ORDER: 18/12/2015 / O R D E R PER ASHWANI TANEJA (ACCOUNTANT MEMBER): THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEAL S)-31, MUMBAI {(IN SHORT CIT(A)}, DATED 29.10.2013 FOR T HE JAMES SCARIA 2 ASSESSMENT YEAR 2009-10, PASSED AGAINST THE ASSESSM ENT ORDER OF THE ASSESSING OFFICER (IN SHORT AO) U/S 201(1)/201(1A) OF THE ACT, ON THE FOLLOWING GROUNDS : ' THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-31 MUMBAI [HEREAFTER REFERRED TO AS THE CIT(A)} ERRED IN CONFIRMING THE DISALLOWANCE OF PAYMENT OF RS.5,25,069/- OUT OF TOTAL DISALLOWANCE OF RS.6,18,255/- U/S 36(1 )(VA) R.W.S.2(24)(X) AND SECTION 43B OF THE INCOME TAX AC T, 1961 ON THE GROUND THAT THE CONTRIBUTION TO THE EMPLOYEE S SHARE OF PROVIDENT FUND AND ESIC HAS BEEN MADE BEYOND THE DUE DATE I.E. 15TH DAY (1 5TH DAY + 5 DAYS OF GRACE ) OF THE MONTH SUBSEQUENT TO THE MONTH FOR WHICH THE DEDUCTI ON HAS BEEN MADE.' 2. DURING THE COURSE OF HEARING, NONE APPEARED ON BEH ALF OF THE ASSESSEE, AND ADJOURNMENT APPLICATION HAS BEEN FILED BY THE STATING THE REASON THAT CONSULTANT OF THE ASSES SEE WAS OUT OF TOWN. THERE WAS NO REPRESENTATION FROM ASSESSEE S SIDE. IT IS NOTED THAT ON EARLIER OCCASIONS ALSO THERE HAS BEEN NO APPEARANCE ON BEHALF OF THE ASSESSEE. THE ISSUES IN VOLVED ARE SIMPLE AND COVERED. KEEPING IN VIEW ALL THE FACTS, ADJOURNMENT APPLICATION WAS REJECTED, AND APPEAL WAS TAKEN UP F OR HEARING. 3. THE SOLITARY GROUND RAISED IN THIS APPEAL IS WITH REGARD TO DISALLOWANCE OF PAYMENT OF RS.5,25,069/- U/S 43B OF THE ACT BEING THE EMPLOYEES SHARE OF PROVIDENT FUND AND ESI C. THE DISALLOWANCE WAS MADE BY THE AO ON THE GROUND THAT THE AMOUNT WAS DEPOSITED BY THE ASSESSEE BEYOND THE DUE DATE. JAMES SCARIA 3 THE ADMITTED FACTS ON RECORD ARE THAT FULL AMOUNT H AS BEEN DEPOSITED BY THE ASSESSEE BEFORE THE DATE OF FILING OF RETURN OF INCOME. IN THESE CIRCUMSTANCES, WE FIND THAT THE IS SUE BEFORE US IS DIRECTLY COVERED WITH THE JUDGMENT OF HONBL E BOMBAY HIGH COURT IN THE CASE OF CIT VS. HINDUSTAN ORGANIC CHEMICALS LTD., WHEREIN RELYING UPON THE JUDGMENT O F HONBLE SUPREME COURT IN THE CASE OF CIT VS. ALOM EXTRUSIO NS LTD. 319 ITR 306, THIS ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE. THUS, RESPECTFULLY FOLLOWING THE JUDGMENT OF HONBLE JURISDICTIONAL HIGH COURT, WE ALLOW THIS GROUND OF APPEAL AND DELETE THE DISALLOWANCE MADE BY THE AO ON ACCOUNT O F EMPLOYEES SHARE AND CONTRIBUTION TOWARDS PF AND ESI C. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2015. SD/- (SANJAY GARG ) SD/- (ASHWANI TANEJA) '# / JUDICIAL MEMBER $# / ACCOUNTANT MEMBER MUMBAI; $ DATED :18/12/2015 CTX? P.S/. .. %'&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. & '( / THE APPELLANT 2. )*'( / THE RESPONDENT. 3. + + , ( & ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI 5. /0 ) 1 , + &' 12 , / DR, ITAT, MUMBAI 6. 3 4 / GUARD FILE. / BY ORDER, JAMES SCARIA 4 * /& ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI