EARTH MOVING AND MINING ENTERPRISERS, BARBIL V. CENTRALIZED PROCESSING CENTRE (CPC), BENGALURU

ITA 99/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1794 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 04-06-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 03-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Earth Moving & Mining Enterprises, Uppar Basti, Barbil, Dist: Keonjhar PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 19/10025310 2. Shri N.R.Biswal, S.C.Mohanty, 3. It was submitted by ld AR that the only issue in assessee’s was in regard to employees contribution to Provident Fund, which was alleged to have not been paid within the due date of filing of the return of IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.99/CTK/2024 Assessment Year : 2019-2020 Earth Moving & Mining Enterprises, Uppar Basti, Barbil, Dist: Keonjhar Vs. Centralised Processing Centre (CPC), Bengaluru PAN/GIR No.AACFE 6427 E (Appellant) .. ( Respondent Assessee by : Shri N.R.Biswal, CA Revenue by : Shri S.C.Mohanty, Sr. Date of Hearing : 05/0 Date of Pronouncement : 05/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 25.4.2023 in Appeal No. for the assessment year 2019-2020. N.R.Biswal, ld AR appeared for the assessee and Shri Ld Sr. DR appeared for the revenue. It was submitted by ld AR that the only issue in assessee’s was in regard to employees contribution to Provident Fund, which was alleged to have not been paid within the due date of filing of the return of Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 2020 Centralised Processing Centre (CPC), Bengaluru Respondent) N.R.Biswal, CA : Shri S.C.Mohanty, Sr. DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2018- the assessee and Shri It was submitted by ld AR that the only issue in assessee’s appeal was in regard to employees contribution to Provident Fund, which was alleged to have not been paid within the due date of filing of the return of ITA No.99/CTK/2024 Assessment Year : 2019-2020 Page2 | 3 income. It was the submission that there was typographical error which has led to addition being made. It was the submission that the issue may be restored to the file of the Assessing Officer and the assessee would be in a position to prove that the employee’s contribution to Provident Fund has been paid within the due date specified under the Respective Act. 4. In reply, ld Sr DR drew our attention to page 6 of the order of the ld CIT(A). It was the submission that the due date of payment mentioned in the said chart at page 6 of the order of ld CIT(A) is of the subsequent assessment year. It was the submission that if at all the issue is to be considered then the issue must be sent to the file of the Assessing Officer. It was the further submission that it has been admitted by the ld AR of the assessee itself that in the month of November, 2019, the assessee has admittedly paid the amount only on 20.12.2018, which was beyond the time prescribed under the relevant Act. 5. We have considered the rival submissions. Admittedly, the chart, as extracted by the ld CIT(A), shows an error insofar as the dates relate to subsequent financial year. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication and for examination as to whether the payment in respect of employees provident fund contribution for the assessment year 2019-20 has been paid within the due date prescribed under the respective Act. To ITA No.99/CTK/2024 Assessment Year : 2019-2020 Page3 | 3 such extent, it is found to have been paid within the due date of the respective Act, the same is liable to allowed. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes.. Order dictated and pronounced in the open court on 05/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 05/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Earth Moving & Mining Enterprises, Uppar Basti, Barbil, Dist: Keonjhar 2. The respondent: Centralised Processing Centre (CPC), Bengaluru 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//