PRASAD POLYFAB,GANDHINAGAR vs. INCOME TAX OFFICER, GANDHINAGAR
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Prasad Polyfab
Plot No. 1601, Phase-2,
B/H Juni Khodiyar Hotel,
Chhatral, GIDC, Kalol,
Gandhinagar-382329
Gujarat
PAN: AAUFP2961P
(Appellant)
Vs
Income Tax Officer
Gandinagar,
Gandhinagar
(Respondent)
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. ITA No: 1365/Ahd/2024
Assessment Year: 2021-22
I.T.A No. 1365/Ahd/2024 A.Y. 2021-22 Page No Prasad Polyfab Vs. ITO
2
2. 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/-
PF and ESI Contribution Late Payment in certain cases Rs. 1,10,830/-.
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.
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.
I.T.A No. 1365/Ahd/2024 A.Y. 2021-22 Page No Prasad Polyfab Vs. ITO
3
7. Recording the above submissions of both parties, the order passed by the Lower Authorities are here setaside with the direction to the Juri ictional 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 Juri ictional 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 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 02/05/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद