Sucheenndra Babu Sukumaran, Raigarh V. Assistant Director of Income Tax, CPC, Bangalore

ITA 91/RPR/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5786 (ITAT-RAIPUR)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 28-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 2; 43B

Judgement Text

आयकर अपीलीय अधिकरण, रायप ु र न्यायपीठ, रायप ु र IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश स ू द, न्याययक सदस्य एवं श्री अरुण खोड़विया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.18/RPR/2022 आयकर अपील सं./ITA No.89/RPR/2021 (नििाारण वर्ा / Assessment Year :2018-2019 & 2019-2020) Sudersan Sukumaran, 239, 1 st Floor, Vrindavan Plaza, Raigarh Vs ACIT, Circle-1(1), Bilaspur PAN No. : AJFPS 7609 M AND आयकर अपील सं./ITA No.90 & 91/RPR/2021 (नििाारण वर्ा / Assessment Year :2018-2019 & 2019-2020) Sucheendra Babu Sukumaran, 225, First Floor, Vrindaban Plaza, Raigarh Vs DCIT, CPC, Bangalore PAN No. : AJFPS 7544 D AND आयकर अपील सं./ITA No.88/RPR/2021 (नििाारण वर्ा / Assessment Year :2018-2019) Mohan Sukumaran, 01, Carmel School, Raigarh Vs ADIT, CPC, Bangalore PAN No. : AJFPS 7530 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : None AND आयकर अपील सं./ITA No.86/RPR/2021 (नििाारण वर्ा / Assessment Year :2019-2020) Kunj Bihari Agrawal, British (I) Trading Co., Commercial Compex, Korba, T.P.Nagar, Korba Vs ITO, Circle-1(1), Bilaspur PAN No. : ADNPA 6912 D AND आयकर अपील सं./ITA No.79/RPR/2021 (नििाारण वर्ा / Assessment Year :2019-2020) J.P. Associates, Plot No.37, Indira Commercial Complex, Near OBC Bank, Transport Nagar, Korba Vs Ad.CIT (CPC), Bangalore PAN No. : AAGFJ 3807 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) ITA Nos18/RPR/22 & ITA No.89/RPR/21, ITA Nos.90&91/RPR/21, ITA No.88/RPR/21, ITA No.86/RPR/21 & ITA No.79/RPR/21 2 नििााररती की ओर से /Assessee by : Shri N. C. Gupta/Shri Veekaas S Sharma, ARs राजस्व की ओर से /Revenue by : None स ु निाई की तारीख / Date of Hearing : 19/07/2022 घोषणा की तारीख/Date of Pronouncement : 19/07/2022 आदेश / O R D E R Per Bench : These seven appeals are filed by the different assessees against the separate orders passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2018-2019 & 2019-2020. 2. None appeared on behalf of the revenue. An adjournment application has been filed by the revenue in all the above cases, however, looking to the facts and circumstances of the case, we reject the adjournment application filed by the revenue and proceed to dispose off the above appeals after considering the arguments of the ld. AR and the relevant materials available on the record. 3. In appeal No.91/RPR/21 in the case of Sucheeendra Babu Sukumaran, there are two grounds taken by the assessee, i.e. Ground No.1 is against disallowance made on account of late deposit of PF and ESIC and Ground No.2 is with regard to addition on account of non- deduction of TDS on interest payment. The Ground No.2 is not pressed by the ld. AR of the assessee and he has also endorsed before us the same in the grounds of appeal taken in Form No.36. Accordingly, we dismiss the ground No.2, taken by the assessee in ITA No.91/RPR/2021 in the case of Sucheendra Babu Sukumaran as not pressed. ITA Nos18/RPR/22 & ITA No.89/RPR/21, ITA Nos.90&91/RPR/21, ITA No.88/RPR/21, ITA No.86/RPR/21 & ITA No.79/RPR/21 3 4. Now, the only similar and identical issue remained in all the above appeals is with regard to confirming the disallowance on account of late payment of employees contribution to provident fund and ESI. However, 5. On perusal of the orders of the authorities below as well as the relevant documents filed before, we found that the payments of the employees contribution to PF & ESI having been made before the due date of filing of the return but after the due date as prescribed under the relevant statute. This issue has already been decided by the coordinate bench of this Tribunal in the case of M/s Ind Synergy Limited in ITA No.312/RPR/2016, vide order dated 30.03.2022 has decided the issue in favour of the assessee holding therein that the amendment made available on the statute vide the Finance Act, 2021 i.e., explanation 5 to section 43B and explanation 2 to section 36(1)(va) are applicable w.e.f.01.04.2021 i.e. from A.Y.2021-22 onwards. Further, this Bench of the Tribunal in the case of M/s Shree Nakoda Ispat Ltd., in ITA No.205/RPR/2018, vide order dated 27.05.2022, has held the ld. CIT(A) has not disputed the facts of the case that the amount has been deposited by the assessee before the due date of filling return of income. So far as employee’s contribution is concerned it is not governed by section 43B but by section 2(24)(x) and 36(1)(va). The Cuttack Bench of the Tribunal in the case of Pashupati Ispat Pvt. Ltd. in ITA No.101/CTK/2021, vide order dated 06.04.2022 after discussing in detail and following the plethora of case laws, has held that it is not disputed that the payment of ITA Nos18/RPR/22 & ITA No.89/RPR/21, ITA Nos.90&91/RPR/21, ITA No.88/RPR/21, ITA No.86/RPR/21 & ITA No.79/RPR/21 4 employees contribution to PF and ESI was made before filing of the return u/s.139(1) of the Act and accordingly deleted the addition made by the AO and confirmed by the CIT(A) on account of delay in depositing the employees contribution to PF & ESI. 6. In view of the above judicial pronouncements as well as factual aspects, we are of the opinion that the payments of the employees contribution to PF & ESI having been made before the due date of filing of the return though admittedly after the due date as prescribed under the relevant statute, the same is liable to be allowed. Accordingly, we set aside the orders of the CIT(A) passed in the above assessee’s cases and direct the AO to delete the said disallowance made against the above mentioned assessees. 7. In the result, the appeals of all the assessees are allowed. Order pronounced in the open court on 19/07/ 2022. Sd/- (RAVISH SOOD) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER लेखा सदस्य / ACCOUNTANT MEMBER रायप ु र/Raipur; ददनाांक Dated 19/07/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, रायप ु र/ITAT, Raipur 1. अिीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, रायि ु र/ DR, ITAT, Raipur 6. गार्ड फाईल / Guard file. सत्यावित प्रयत //True Copy//