DEPUTY COMMISSIONER OF INCOME TAX, Jaipur V. RAJASTHAN DRUGS & PHARMACEUTICALS LTD., Jaipur

MA 124/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3747 (ITAT-JAIPUR)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-09-2018
• Court: TRIBUNAL

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 FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 124/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 329/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. DY. COMMISSIONER OF INCOME - TAX, CIRCLE-4, JAIPUR. CUKE VS. M/S. RAJASTHAN DRUGS & PHARMACEUTICALS LTD., ROAD NO. 12, VKI AREA, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACR 6742 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.K. MAHALA (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05.10.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 05/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS MISCELLANEOUS APPLICATION BY THE REVENUE IS DI RECTED AGAINST THE ORDER DATED 2 ND MAY, 2018 OF THIS TRIBUNAL. 2. AT THE TIME OF HEARING NONE ATTENDED ON BEHALF O F THE ASSESSEE. WE HAVE HEARD THE LD. D/R AND CAREFULLY PERUSED THE IMPUGNE D ORDER. THE ONLY MISTAKE POINTED OUT BY THE REVENUE IN THIS MISCELLANEOUS AP PLICATION IS REGARDING AN INCORRECT AMOUNT MENTIONED IN GROUND NO. 1 OF THE APPEAL AS R EPRODUCED IN PARA 1 OF THE IMPUGNED ORDER. 2 MA NO. 124/JP/2018 M/S. RAJASTHAN DRUGS & PHARMACEUTICALS LTD., JAIPUR . 3. HAVING CONSIDERED THE SUBMISSIONS OF THE LD. D/R AND THE RELEVANT RECORD, WE FIND THAT THERE IS A TYPOGRAPHICAL MISTAKE IN MENTI ONING THE AMOUNT IN REPRODUCTION OF GROUND NO. 1 IN PARA 1 OF THE IMPUGNED ORDER. A CCORDINGLY, WE RECTIFY THE SAID MISTAKE AND THE GROUND NO.1 IN PARA 1 OF THE IMPUGN ED ORDER IS MODIFIED AND MAY BE READ AS UNDER :- (1) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A) WAS JUSTIFIED IN DELETING TH E DISALLOWANCE OF RS. 1,60,79,192/- MADE BY THE AO FOR DEPOSITING THE EMPLOYEES CONTRIBUTION TO PF & ESI BEYOND THE PRES CRIBED TIME LIMIT PROVIDED IN RESPECTIVE ACTS. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05/10/2 018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 05/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE DCIT, CIRCLE-4, JAIPUR. 2. THE RESPONDENT M/S. RAJASTHAN DRUGS & PHARMACE UTICALS LTD., JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 124/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 124/JP/2018 M/S. RAJASTHAN DRUGS & PHARMACEUTICALS LTD., JAIPUR . 4 MA NO. 124/JP/2018 M/S. RAJASTHAN DRUGS & PHARMACEUTICALS LTD., JAIPUR .