SHWETA BOSE,KOLKATA vs. I.T.O., WARD - 25(2), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
आयकर अपील�य अ�धकरण, कोलकाता पीठ ‘‘एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA �ी राजेश कुमार, लेखा सद�य एवं �ी संजय शमा� �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 470/Kol/2022 Assessment Year: 2020-21 Shweta Bose Vs. ITO, Ward-25(2), Kolkata (PAN: BNGPB 9256 F) Appellant / (अपीलाथ�) Respondent / ( !यथ�)
Date of Hearing / सुनवाई 13.03.2023
क$ �त&थ Date of Pronouncement/ 28.03.2023 आदेश उ)घोषणा क$ �त&थ For the Appellant/ Shri Somnath Ghosh, Advocate �नधा�/रती क$ ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज�व क$ ओर से
ORDER / आदेश Per Rajesh Kumar, AM:
This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 28.07.2022 for the AY 2020-21.
The only issue raised by the assessee in various grounds of appeal is against the confirmation of disallowance of Rs. 7,12,593/- by the Ld. CIT(A) as made by the ITO, CPC on account of PF & ESI on the ground that payments were made beyond the due date under the respective Acts.
2 I.T.A. No.470/Kol/2022 Assessment Year: 2020-21 Shweta Bose 3. At the outset, the Ld. Counsel for the assessee submitted before the bench that out of total amount of disallowance of Rs. 7,12,593/- a sum of Rs. 29,386/- which pertains to the Month of April, 2019 was deposited well within the due time under the respective Act. The Ld. Counsel for the assessee drew our attention to reverse of page no. 24 and page no. 11 of the PB and submitted that a sum of Rs. 29,386/- deserves to be allowed as was paid within the due time under the respect Act and the remaining amount of Rs. 6,83,207/- is required to be added to the income of the assessee.
The Ld. D.R on the other hand relied on the order of authorities below.
After considering the rival submissions and details furnished by the assessee at page no. 11 and reverse of page no. 24, we observe that the assessee has paid a sum of Rs. 29,386/- on 15.05.2019 and therefore this sum is required to be allowed while computing the income of the assessee and only the remaining balance of Rs. 6,83,207/- is required to be disallowed. Accordingly, we modify the order of Ld. CIT(A) and direct the AO to allow the sum of Rs. 29,386/- and only disallow and add Rs. 6,83,207/- to the income of the assessee.
In the result, the appeal of the assessee is partly allowed.
Order is pronounced in the open court on 28th March, 2023
Sd/- Sd/- (Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 28th March, 2023 SB, Sr. PS
3 I.T.A. No.470/Kol/2022 Assessment Year: 2020-21 Shweta Bose
Copy of the order forwarded to: 1. Appellant- Shweta Bose, C/o, S.N. Ghosh & Associates, Advocates, “Sagar Mansion”, 2, Garstin Place, 2nd Floor, Suite Nos. 202 & 203, Hare Street, Kolkata-700001 2. Respondent – ITO, Ward-25(2), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)
