ACIT, Jaipur V. SAMRATH LIFESTYLE RETAILING PVT. LTD., Jaipur

ITA 808/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5405 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEENA CIT DHK
• Section: 43B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO.808/JP/15 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 THE ACIT, CIRCLE-6, JAIPUR CUKE VS. M/S SAMRATH LIFESTYLE RETAILING PVT. LTD. SB-114, LAL KOTHI, TONK ROAD, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACV 7598 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (C.A.) JKTLO DH VKSJ LS@ REVENUE BY :S HRI M.S. MEENA(CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19.04.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 19/04/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A)-2, JAIPUR DATED 29.09.2015 WHEREIN THE REVENUE HAS TAKEN FOLL OWING GROUNDS OF APPEAL: 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW, THE CIT(A) HAS ERRED IN DELETING ADDITION OF RS. 33,47, 727/- MADE FOR DE[POSITING THE EMPLOYEES CONTRIBUTION TO ESI & EPF BEYOND THE PRESCRIBED TIME LIMIT PROVIDED IN THE RESPECTIVE AC TS. 2. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW, THE CIT(A) HAS ERRED IN HOLDING THAT EMPLOYEES CONTRIBU TION TO PF & ESI ARE GOVERNED BY THE PROVISION OF SECTION 43B AND NOT BY SECTION 36(1)(VA) R.W.S. 2(24)(X) OF IT ACT. THE LD. CIT(A) HAS GIVEN THE FOLLOWING FINDINGS: ITA NO. 808/JP/15 ACIT, CIRCLE-6, JAIPUR VS. M/S SAMRATH LIFESTYLE RE TAILING PVT. LTD. JAIPUR 2 I HAVE PERUSED THE FACTS OF THE CASE, THE ASSESSME NT ORDER AND THE SUBMISSIONS OF THE APPELLANT. OUT OF THE TOTAL DISA LLOWANCE MADE BY THE ASSESSING OFFICER OF RS. 33,47,727/- FOR DELAY IN D EPOSITION OF EMPLOYEES CONTRIBUTION TOWARDS ESI/PF, AN AMOUNT OF RS. 6,74, 361/- WAS DEPOSITED EVEN AFTER THE DUE DATE OF RETURN FILING U/S 139(1 ) AND THE SAME WAS DISALLOWED BY THE ASSESSEE HIMSELF U/S 43B WHILE F ILING THE RETURN. THE BALANCE DISALLOWANCE RS. 26,873,366/- OF ESI, AND P F CONTRIBUTION HAS BEEN PAID BY THE APPELLANT, BEFORE THE DUE DATE OF FILING THE RETURN OF INCOME U/S 139(1). HIS FACT IS THEREFORE, NOT IN D ISPUTE . IN VIEW OF THE JUDGEMENT OF THE RAJASTHAN HIGH COURT IN THE CASE O F JAIPUR VIDHYUT VITRAN NIGAM LTD. 265 CTR 62 (RAJ.), CIT VS. STA TE BANK OF BIKANER AND JAIPUR (2014) 99 DTR 131(RAJ.) AND OTHER CASE LAWS ON THIS ISSUE, THE CLAIM OF THE APPELLANT IS ALLOWABLE. ACCORDINGLY, THE ADDITION MADE BY THE ASSESSING OFFICER IS DELETED. 2.1 THE DISALLOWANCE UNDER DISPUTE RELATES TO EMPLO YEES CONTRIBUTION TO ESI AND PF. THE LD. CIT(A) HAS GIVEN THE FINDING THAT AN AMOUNT OF RS. 6,74,361/- WHICH WAS DEPOSITED AFTER THE DUE DATE OF FILING OF RETURN OF INCOME UNDER SECTION 139(1) HAS BEEN DISALLOWED BY THE ASSESSEE HIMSELF AND THE BALANCE PAYMENTS OF RS. 26,73,366/- OF ESI & PF WERE MADE BEFORE THE DUE DATE OF FILING OF INCOME TAX RETURN. IN LIGHT OF DECISIONS OF HONBLE RAJASTHAN HIGH COURT IN THE CASE OF JAIPUR VIDHYUT VITRAN NIGAM LT D. 265 CTR 62 (RAJ.) AND CIT VS. STATE BANK OF BIKANER AND JAIPUR (2014) 99 DTR 131 (RAJ.), WE FIND NO INFIRMITY IN THE DECISION OF LD. CIT(A) WHICH IS HE REBY CONFIRMED. 3. IN THE RESULT, REVENUES APPEAL IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/04/2016 SD/- SD/- ( R.P. TOLANI ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 19/ 04/2016 PILLAI ITA NO. 808/JP/15 ACIT, CIRCLE-6, JAIPUR VS. M/S SAMRATH LIFESTYLE RE TAILING PVT. LTD. JAIPUR 3 VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ACIT, CIRCLE-6, JAIPUR 2. THE RESPONDENT- M/S SAMRATH LIFESTYLE RETAILIN G PVT. LTD. JAIPUR 3. THE CIT(A) -2, JAIPUR 4. THE CIT-II, JAIPUR 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO.808 /JP/15) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR ITA NO. 808/JP/15 ACIT, CIRCLE-6, JAIPUR VS. M/S SAMRATH LIFESTYLE RE TAILING PVT. LTD. JAIPUR 4