PRASHANT GHANSHYAM PATEL(PROP. DELTA PAPER),VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

The learned National Faceless Appeals Unit (“ the NFAC”) and the learned Centralise Processing Centre, Bangalore (“the CPC”) erred in fact and in law in making an addition of Rs.7,13,187/- u/s. 43B of the Act to the total income of the Appellant. Asst. Year : 2018-19 - 2–

The learned NFAC and the CPC erred in fact and in law in making addition of Rs.7,13,187/- without considering the fact that no deduction was claimed by the Appellant.

The learned NFAC and the CPC erred in fact and in law in making addition without considering the facts of the case in proper perspective.

At the time of the hearing, none appeared on behalf of the assessee, however, an adjournment application dated 25.06.2025 was filed. We have decided to proceed with the matter on its merits after hearing the Ld. DR for the revenue.

The pertinent facts required for adjudication of this case are that the CPC has made addition of Rs.7,13,187/- u/s. 43B of the Act. The record reveals that assessee has not claimed any deduction on this account. On going through records, we find that the Ld.CIT (A) has not disputed the non-claiming of payment of GST, but confirmed the order of the CPC. The undisputed fact of the case is that the amount in question was not at all claimed by the assessee, the CPC cannot disallow the amount. Hence, the appeal of the assessee is allowed.

In the result, the appeal filed by the assessee is allowed.

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.