Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 9025 (ITAT-JODHPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-11-2021
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2017-2018
Appeal Filed On
28-10-2021
Judgement Text
आयकर अपील य अ धकरण, जोधप ु र यायपीठ, जोधप ु र IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR (THROUGH VIDEO CONFERENCING AT CHANDIGARH) ी एन.के .सैनी, उपा य एवं ी एन.के .चौधर या यक सद"य के सम । BEFORE SHRI N. K. SAINI, VICE PRESIDENT & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./ITA No.90/Jodh/2021 ( नधा$रण वष$ / Assessment Year : 2017-2018) G.G.Valves Pvt. Ltd. E-262, Mewar Industrial Area Madri, Udaipur Vs ACIT/DCIT, Circle-1, Udaipur PAN No. : AAACG 7668 K (अपीलाथ /Appellant) .. ( यथ / Respondent) नधा रती क& ओर से /Assessee by : Shri Amit Kothari, CA राज व क& ओर से /Revenue by : Shri S.M.Joshi, JCIT-DR स ु नवाई क तार ख / Date of Hearing : 09/11/2021 घोषणा क तार ख/Date of Pronouncement : 09/11/2021 आदेश / O R D E R Per N. K. Choudhry, JM The assessee has preferred this appeal against the order dated 14.09.2021 impugned herein passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2017-2018, u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA No.90/Jodh/2021 2 2. The issue involved in the instant appeal relates to the deposit of employees’ contributions qua ESI & PF after the due date as prescribed in the relevant Acts, however, before the due date of filing of return of income u/s.139(1) of the Act, resulting into addition/disallowance of Rs.7,85,666/- made by the A.O. 3. Against the above order of AO, the assessee preferred first appeal before the CIT(A), however, the CIT(A) sustained the addition made by the AO for the assessment year under consideration while dismissing the appeal of the assessee. 4. Further feeling aggrieved, the assessee is in appeal before us. 5. Having heard the parties and perused the material available on record. The assessee raised the arguments against the impugned order, whereas the Ld. DR vehemently supported the same. We may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/9/21, wherein the Tribunal has deleted the disallowance ITA No.90/Jodh/2021 3 made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited prior to the amendment made by the Finance Act, 2021 which will be applicable w.e.f. 01.04.2021 vide Explanation 5. The concluding part of the Tribunal’s order is as under: - 18. In light of aforesaid discussion and in the entirety of facts and circumstances of the case, the addition by way of adjustment while processing the return of income u/s 143(1) amounting to Rs 4,38,530/- so made by the CPC towards the delayed deposit of the employees’s contribution towards ESI and PF though paid well before the due date of filing of return of income u/s 139(1) of the Act is hereby directed to be deleted as the same cannot be disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. Since the facts of the present cases are identical to the facts involved in the aforesaid referred to cases, therefore respectfully following the earlier orders as referred to herein above of the different Benches of the ITAT, the impugned additions made by the Assessing Officer and sustained by the Ld. CIT(A) on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s 139(1) of the Act, in both the years under consideration prior to the amendment made by the Finance Act, 2021 w.e.f. 1.4.2021 vide Explanation 5, are deleted. 12. In the result, both the appeals of the assessees are allowed.” ITA No.90/Jodh/2021 4 8. Since the facts involved in the present case are identical to the facts involved in the above case, therefore, respectfully following the aforesaid order of the Coordinate Bench of the Tribunal, the disallowance sustained by the Ld. CIT(A) stands deleted. 9. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 09/11/ 2021. Sd/- Sd/- (एन. के. सैनी) (N. K. SAINI) (एन.के.चौधर ) (N.K.CHOUDHRY) उपा य / VICE PRESIDENT या यक सद"य / JUDICIAL MEMBER "दनांक Dated 09/11/2021 Prakash Kumar Mishra, Sr.PS(on tour) आदेश क& ) त+ल,प अ-े,षत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अपील य अ धकरण, जोधप ु र / Income Tax Appellate Tribunal, Jodhpur 1. अपीलाथ / The Appellant- G.G.Valves Pvt. Ltd. E-262, Mewar Industrial Area Madri, Udaipur 2. यथ / The Respondent- ACIT/DCIT, Circle-1, Udaipur 3. आयकर आय ु &त(अपील) / The CIT(A), 4. आयकर आय ु &त / CIT 5. 'वभागीय त न*ध, आयकर अपील य अ*धकरण, जोधप ु र / DR, ITAT, Jodhpur 6. गाड फाईल / Guard file. स या'पत त //True Copy//
