M/S. DHABRIYA AGGOLOMERATES PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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ITA 861/JPR/2018Status: DisposedITAT Jaipur20 March 2019AY 2012-138 pages
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What did the Tribunal hold?

The Tribunal held that EPF & ESI paid before the return filing due date cannot be disallowed, citing jurisdictional High Court precedents. For unverifiable expenses, the Tribunal deleted the disallowance for telephone expenses but restricted the disallowance to 5% for vehicle repair, office, and conveyance expenses.

What were the facts?

The assessee's appeal concerned disallowances of EPF & ESI contributions paid before the return filing due date and unverifiable expenses. The Assessing Officer (AO) disallowed EPF & ESI as it was not paid by the respective Act's due date, and made an ad-hoc disallowance on certain expenses due to cash payments and self-made vouchers.

What were the issues?

Whether disallowance of employee's contribution to EPF & ESI is permissible if paid before the due date of filing the return of income. Whether ad-hoc disallowance of expenses is justified on grounds of cash payments and self-made vouchers without establishing personal use or excessiveness.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(3)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 861/JP/2018

For Appellant: Shri Nikhilesh Kataria (CA) jktLo dh vksj ls@
1.

The Appellant- M/s. Dhabriya Aggolomerates P. Ltd., Jaipur.

2.

The Respondent – The DCIT, Circle-6, Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 861/JP/2018) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

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