SHREE GANESH POWER TECH,ANGUL V. ITO, WARD, ANGUL

ITA 478/CTK/2024

AI Insights

The case involves Shree Ganesh Power Tech, the appellant, contesting an order from the JCIT(A), Thane, regarding the assessment year 2019-2020. The primary contention revolves around the non-consideration of a revised tax audit report that aimed to address issues related to the non-deduction of employees' contributions to provident fund and ESI. The appellant argued that the revised audit report was filed before the due date of completion of assessment and that the intimation under section 143(1) of the Income Tax Act is not an order. The JCIT(A) had dismissed the appeal due to a significant delay in filing, which the Tribunal later condoned, citing plausible reasons related to the COVID-19 pandemic.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473617 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: K.C JENA
• Section: 143(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Shree Ganesh Power Tech Kulad, Nalco Nagar, Angul, Odisha,759145 PAN/GIR No. (Appellant Per Bench This is an Addl/JCIT(A), Thane No.ADDL/JCIT(A),Thane/10001/2018 20. 2. Shri K.C.Jena , Sr. DR appeared for the revenue. 3. Grounds Of Appeal are as under: IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.478/CTK/2024 Assessment Year : 2019-2020 Shree Ganesh Power Tech co Nagar, Angul, Odisha,759145 Vs. ITO Ward, Angul No.ABPFS 641 3D (Appellant) .. ( Respondent Assessee by : Shri K.C Jena, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 23/01/20 Date of Pronouncement : 23/01/20 O R D E R This is an appeal filed by the assessee against the order of the l Addl/JCIT(A), Thane dated 18.9.2024 ADDL/JCIT(A),Thane/10001/2018-19 for the assessment year K.C.Jena, ld AR appeared for the assessee and Shri DR appeared for the revenue. Grounds Of Appeal are as under: P a g e 1 | 6 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO Ward, Angul Respondent) : Shri S.C.Mohanty, Sr DR 2025 025 appeal filed by the assessee against the order of the ld 18.9.2024 in Appeal essment year 2019- the assessee and Shri S.C.Mohanty ITA No.478/CTK/2024 Assessment Year : 2019-2020 P a g e 2 | 6 “1.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering the revised tax audit report filed on 24.06.2020 to remove the employees contributions of provident fund and ESI as the assessee has not deducted these statutory dues. 2.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering the fact that intimation u/s 143(1) is not an order and revised audit report has been filed before due date of completion of assessment. 3.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in taking a view on filing of appeal belatedly only after issuing notice to submit written submissions. 4. On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in not considering filing of appeal on 17.06.2023 i.e. within due date after receipt of the intimation u/s 143(1) of I.T. Act on dated 30.05.2023. 5.On the facts and circumstances of the case learned ADDL/JCIT(A) erred on facts and in law in confirming the order of Id. Assistant Director of Income Tax, CPC in not giving opportunity to the assessee to clarify on the additions made before such additions in intimation u/s 143(1) of I.T. Act.” 4. We have considered the rival submissions and perused the record of the case. A perusal of the order of the ld JCIT(A) Tahne clearly shows that ld JCIT(A) has dismissed the appeal of the assessee by not condoning the delay of 749 days. However, if the period in regard to COVID19 is excluded, the delay would be from 1.3.2022 to 17.6.2023. The assessee has also filed explanation on 17.7.2024 before the JCIT(A) explaining the reasons for the delay. The reasons furnished by the assessee are found to be plausible and not false. The reasons given by the assessee are as follows: ITA No.478/CTK/2024 Assessment Year : 2019-2020 P a g e 3 | 6 ITA No.478/CTK/2024 Assessment Year : 2019-2020 P a g e 4 | 6 ITA No.478/CTK/2024 Assessment Year : 2019-2020 P a g e 5 | 6 5. This being so, in the interest of justice, the delay in filing of appeal before the ld JCIT(A), Thane is condoned and the issues are restored to his file for fresh adjudication on merits after allowing adequate opportunity of hearing to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 23/01/2025 ITA No.478/CTK/2024 Assessment Year : 2019-2020 P a g e 6 | 6 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, CUTTACK 1. The Appellant : Shree Ganesh Power Tech Kulad, Nalco Nagar, Angul, Odisha,759145 2. The Respondent: ITO Ward, Angul 3. The JCIT(A)- Thane 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "