JOYANTA KUMAR SAHA,JORHAT vs. ITO WARD 1, JORHAT, JORHAT

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ITA 440/GTY/2025Status: DisposedITAT Guwahati28 April 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the submissions of the assessee were not properly appreciated by the lower authorities. Therefore, the issue was remitted back to the CIT(A) for fresh consideration.

What were the facts?

The assessee claimed credit for statutory dues paid before the due date of filing the return. The Assessing Officer disallowed this credit during processing under Section 143(1)(a) based on Form 3CD. The assessee's rectification application under Section 154 was rejected, and the CIT(A) also dismissed the appeal.

What were the issues?

Whether statutory dues paid before the due date of filing the return should be allowed credit under Section 43B, and whether the lower authorities properly considered the assessee's claim and evidence.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 43B,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Hearing: 27.04.2026Pronounced: 28.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 440/GTY/2025 Assessment Year : 2018-2019

Joyanta Kumar Saha, Vs. ITO Ward 1, Jorhat, Ward No. 17, Bishnupur First Floor, Bhargava Banshbari, Rajabari, Jorhat – Heights TRP Road, Assam – 785001 Choladhara, Jorhat - [PAN: AHVPS9852N] 785001

APPELLANT RESPONDENT

Assessee by : Sh. Anil Kr. Agarwala, FCA Revenue by : Sh. Santosh Kumar Karnani, Addl. CIT

Date of hearing : 27.04.2026 Date of Pronouncement : 28.04.2026

O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)], dated

2 ITA No. 440/GTY/2025 Joyanta Kumar Jha

13.10.2025, DIN & Order No. ITBA/APL/S/250/2025- 26/1081702228(1) on the following grounds of appeal:

“1. For that on the facts and circumstances of the case, the Learned Commissioner of Income Tax (Appeals) erred in law as well as on facts in upholding the order of the Assessing Officer rejecting F the assessees prayer u/s 154 for rectification of the order passed u/s 143(1) which was apparently erroneous. 2. For that on the facts and circumstances of the case, the Learned Commissioner of Income Tax (Appeals) erred in law and on facts in failing to consider the assessees plea that in the absence R of any claim for deduction in the Profit and Loss account, the disallowance u/s Section 43B could not apply at all. 3. For that on the facts and circumstances of the case, the Learned Commissioner of Income Tax (Appeals) erred in failing to 3 consider and allow the assessee claim for expenditure of Rs 3,76,413/- under the first proviso to Section 43B, particularly in the absence of any alternate redressal mechanism under the law. 4. For that the appellant urges leave to add to, modify OR DLEETE any ground of appeal, before OR at the time of hearing of the appeal. 2. Sole and substantive issue raised by the assessee for not giving credit of statutory dues paid by the assessee u/s 43B within due date for filing return of income and statutory dues were paid within the due date of filing return of income as specified in section 139 (1) of the I T Act. on 31.08.2018 and rectification application u/s 154 of the Act was rejected within considering the submission of the assessee.

3.

Briefly stated the facts of the case are that the assessee filed return of income on 28.10.2018 declaring income of Rs. 49,34,854/- while processing the return of income u/s 143(1)(a) of the Act the gross total income determined at Rs. 53,73,552/- for not giving credit u/s 43B of the Act as per information available in the Form 3CD report. The return

3 ITA No. 440/GTY/2025 Joyanta Kumar Jha was processed on 21.05.2019 raising demand of Rs. 3,34,510/- against which the assessee filed rectification application on 12.02.2024 stating that the VAT and GST amounting to Rs. 3,76,413/- and Rs. 62,285/- were paid before the date of filing of return. Accordingly, u/s 154 of the Act application was rejected vide order dated 23.04.2014.

4.

Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) after considering the submission of the assessee he also dismissed the appeal of the assessee.

5.

Aggrieved from the above order, the assessee filed appeal before the ITAT.

6.

The Ld. Counsel submitted that the assessee paid VAT and GST within the due date specified for filing return of income u/s 139(1) of the Act and requested the copy of challan and as proof of payment but the same has not been considered by the Ld. CIT(A) requested that one more chance given to the assessee.

7.

On the other hand, the Ld. DR has no serious objection.

8.

Considering the rival submissions and perusing the entire materials available on record and the orders of authorities below. Since submission made by the assessee has not been properly appreciated by both the authorities below. Therefore, considering the facts of the case and in the interests of justice, we are remitting this issue back to the file

4 ITA No. 440/GTY/2025 Joyanta Kumar Jha of Ld. CIT(A) for fresh consideration after giving reasonable opportunity of being heard to the assessee and decide the issue as per law. The assessee is directed to substantiate his case with cogent documents in support of his claim and not seek unnecessary adjournments for early disposal of the case. In case of failure, no second leniency shall be granted to the assessee.

9.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 28.04.2026.

Sd/- Sd/- (George Mathan) (Laxmi Prasad Sahu) Judicial Member Accountant Member Dated: 28.04.2026 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//True copy// By order

Assistant Registrar, Kolkata Benches

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