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Facts
The assessee filed an appeal after a delay of 75 days due to a mistake of filing in the wrong ITAT bench. The delay was condoned. The appeal concerns an ex-parte order arising from an intimation under Section 143(1).
Held
The Tribunal noted that Ground No. 2 regarding PF and ESI late payment was dismissed as it was covered by a Supreme Court judgment. For Ground No. 1 concerning SGST refund addition, the Tribunal set aside the order to the Assessing Officer for verification as the subsidy was offered in subsequent years.
Key Issues
Whether the addition made by the AO for SGST refund is justified, and whether the assessee's grounds regarding late payment of PF/ESI contributions are valid.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar
ITA No: 1365/Ahd/2024 Assessment Year: 2021-22 Prasad Polyfab Income Tax Officer Plot No. 1601, Phase-2, Gandinagar, B/H Juni Khodiyar Hotel, Vs Gandhinagar Chhatral, GIDC, Kalol, Gandhinagar-382329 Gujarat PAN: AAUFP2961P (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Prateek Sharma, Sr.D.R. Date of hearing : 01-05-2025 Date of pronouncement : 02-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 03.10.2024 passed by the Additional Commissioner of Income Tax (Appeals)-3, Chennai arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22.
A.Y. 2021-22 Page No 2 Prasad Polyfab Vs. ITO
The registry has noted that there is a delay of 75 days in filing the above appeal. It is explained that the assessee by mistake filed an appeal before ITAT Chennai Bench which was dismissed on 12- 06-2024. Thereafter the present appeal was filed by the assessee on 12-07-2024. Hence there is no delay in filing the above appeal.
The Grounds of Appeal
filed by the assessee are as follows:
1. Wrongly addition made by the Assessing Officer for SGST Refund of Rs. 1,40,00,879/-
2. PF and ESI Contribution Late Payment in certain cases Rs. 1,10,830/-.
4. Ld. Counsel for the assessee fairly submitted that second ground raised by the assessee is against the assessee by Hon’ble Supreme Court Judgment in the case of Checkmate Services Pvt. Ltd. Vs. CIT reported in [2022] 143 taxmann.com 278 (SC), hence ground no. 2 is dismissed.
5. Regarding Ground No. 1 is concerned, Ld. Counsel submitted that the subsidy was received by the assessee company during the subsequent years and offered to tax in the subsequent years. Therefore in the interest of justice, the matter may be setaside to the file of Assessing Officer for verification and also produced the Ledger account before us.
Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of A.O. for verification of this subsidy income in the next assessment year.
A.Y. 2021-22 Page No 3 Prasad Polyfab Vs. ITO
Recording the above submissions of both parties, the order passed by the Lower Authorities are here setaside with the direction to the Jurisdictional Assessing Officer to pass fresh assessment order by giving proper opportunity of hearing to the assessee. Needless to say, the assessee should file all necessary documents before Jurisdictional Assessing Officer for passing order on merits.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 02-05-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 02/05/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद