SODEXO INDIA SERVICES PRIVATE LIMITED,MUMBAI V. 13(2)(2), MUMBAI

ITA 1639/MUM/2025

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Sodexo India Services Private Limited appealed against the order of the CIT(A) which confirmed the addition made by the AO amounting to Rs. 6,65,98,940, subject to verification of Rs. 1,11,97,810. The appeal also contested a disallowance of Rs. 9,49,12,424 made on account of payments allegedly made after the due date of ROI as per section 43B of the Act. The Tribunal found that the AO had used incorrect figures for the disallowance and restored the issue to the AO for verification and correct assessment. The Tribunal also noted that the disallowance related to AY 2017-18 and not AY 2018-19 as initially assessed, and directed the AO to examine the figures as per the audited statement of accounts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773340 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 08-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAPRAKASH R.SINGH; DR
• Assessee Lawyers: BHARAT KUMAR; AR
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 43B

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1639/Mum/2025 Assessment Year: 2018-19 Sodexo India Services Private Limited 64B, Office No. 5 2nd Floor Raja Bahadur Bansilal Building J.S.S. Road Mumbai - 400004 [PAN: AAGCA0512L] Vs DCIT Circle - 13(2)(2), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Bharat Kumar, A/R Revenue by : Shri Satyaprakash R. Singh, CIT D/R सुनवाई की तारीख/Date of Hearing : 17/09/2025 घोषणा की तारीख /Date of Pronouncement: 22/09/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A)/Addl./JCIT(A)-2, Delhi [hereinafter the ‘ld. CIT(A)’] dated 21/10/2014 pertaining to AY 2018-19. 2. The grievance of the assessee reads as under:- “1. On the facts and circumstances of the Appellant's case and in law, the Id. CIT(A) erred in confirming the addition made by Id. AO amounting to Rs. 6,65,98,940/-, subject to verification by Id. AO of an amount of Rs. 1,11,97,810/-, for the reasons mentioned in the impugned order or otherwise. 2. On the facts and circumstances of the Appellant's case and in law, the Id. CIT(A) erred in passing the impugned order without taking cognizance of additional grounds of appeal filed by the appellant during the course of Appellate proceedings. The said ground pertains to disallowance made by Id. AO amounting to Rs. 9,49,12,424/- on account of payments allegedly made after the due date of ROI as per the section 43B of the Act. 3. The appellant reserves rights to add, alter or delete any portion of this appeal before its conclusion.” Printed from counselvise.com I.T.A. No. 1639/Mum/2025 2 3. There is delay in filing of the appeal. The assessee furnished an affidavit requesting for condonation of delay justifying the cause for delay. We have carefully considered the contents of the affidavit and are satisfied that the assessee was prevented by sufficient cause for not filing the appeal on time. The delay is condoned. 4. Having heard the rival submissions, we have carefully perused the orders of the authorities below. 5. Ground No. 1 relates to the addition of Rs. 6,65,98,940/-. There is no dispute that the assessee has deposited the EPF beyond the due dates prescribed under the relevant Act but on perusal of the audit report and the statement of delay in deposit, we find that the AO/CPC has taken incorrect figures for making the impugned disallowance. We, therefore, restore this issue to the file of the AO for verification of the correct amount which appears to be Rs.1,11,97,810/- as per the details exhibited at pages 7 to 9 of the paper book. The assessee is directed to furnish the details before the AO and the AO is directed to verify the same and disallow the correct amount after affording reasonable and adequate opportunity of being heard to the assessee. Accordingly, Ground No. 1 is allowed for statistical purposes. 6. Insofar as, grievance raised vide Ground No. 2 is concerned, the details brought on record who that during the year under consideration, the assessee claimed deduction of Rs. 22,10,08,481/- on payment basis which was correctly disclosed in the ITR and the amount disallowed u/s 43B of the Act pertains to AY 2017-18 and there is no variation if the correct figures are taken for reconciliation. We restore this issue also to Printed from counselvise.com I.T.A. No. 1639/Mum/2025 3 the file of the AO. The assessee is directed to furnish the correct figures as per the audited statement of accounts in respect of bonus payable and leave encashment for the year under consideration and the AO is directed to examine the same and decide the issue afresh as per the relevant provision of the law. Ground No. 2 is allowed for statistical purposes. 7. Ground No. 3 is general in nature. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 22nd September, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 22/09/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs आदेश की \u0015ितिलिप अ\u001aेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u0015 थ / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai Printed from counselvise.com "