M/s Parul Enterprises, Gurgaon V. ITO, Gurgaon

MA 444/DEL/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4477 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 21-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: B M RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H : NEW DELHI) SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI R.P. TOLANI, JUDICIAL MEMBER MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 (ASSESSMENT YEAR : 2003-04) M/S. PARUL ENTERPRISES, VS. ITO, WARD 4, PLOT NO.12, SECTOR 40, GURGAON. GURGAON. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B.M. RANA, ADVOCATE REVENUE BY : SHRI N.K. CHAND, DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : IN THIS MISC. APPLICATION, THE ASSESSEE HAS PRAYED FOR RECALLING THE EX- PARTE ORDER DATED 2.6.2009 PASSED BY THE ITAT APPLY ING THE RATIO LAID DOWN IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 3 8 ITD 320. 2. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT N O NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE, THEREFORE, THE APPEAR ANCE ON THE DATE OF HEARING WAS NOT MADE WHICH RESULTED INTO PASSING OF EX-PARTE ORDER APPLYING THE RATIO IN THE CASE OF MULTIPLAN INDIA PVT. LTD. (SUPRA). 3. AFTER HEARING BOTH THE PARTIES, WE ARE INCLINED TO RECALL THE APPEAL ORDER DATED 2.6.2009 AND AFTER RECALLING, THE APPEA L WAS TAKEN UP FOR HEARING. MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 2 4. THE SOLE GROUND PERTAINS TO DISALLOWANCE OF A SU M OF RS.7,55670/- IN RESPECT OF CONTRIBUTION TOWARDS EPF AND ESIC. LEAR NED COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ISSUE IN QUESTION IS COV ERED IN FAVOUR OF THE ASSESSEE BY THE JUDGMENT OF HON'BLE DELHI HIGH COUR T IN THE CASE OF CIT VS. P.M. ELECTRONICS LTD. (2009) 177 TAXMAN 1 (DELHI HI GH COURT). LEARNED DR RELIED ON THE RODER OF ASSESSING OFFICER. 5. WE HAVE HEARD BOTH THE PARTIES. RESPECTFULLY FO LLOWING THE AFORESAID JUDGMENT OF HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS. P.M. ELECTRONICS LTD. (SUPRA), WE HOLD THAT THE PAYMENT OF CONTRIBUTION TOWARDS EPF AND ESIC MADE BY THE ASSESSEE BEFORE THE DUE DA TE OF FURNISHING OF RETURN IS AN ALLOWABLE DEDUCTION. WE DIRECT THAT T HE A.O. WILL VERIFY THE DATES OF PAYMENT OF CONTRIBUTION OF EPF AND ESIC AN D IF FOUND TO BE MADE BEFORE THE DUE DATE OF FILING OF THE RETUNR, THE SA ME SHOULD BE ALLOWED. WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE ARE AL LOWED IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF MARCH, 2010. SD/- SD/- (G.E. VEERABHADRAPPA) (R.P. TOLANI) VICE PRESIDENT JUDICIAL MEMBER DATED THE 12 TH DAY OF MARCH, 2010 MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 3 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.