ASST CIT 32 (1), MUMBAI vs. SHRI. RAJIV R AHUJA, MUMBAI

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ITA 102/MUM/2020Status: DisposedITAT Mumbai27 September 2021AY 2013-143 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the deletion of the disallowance, following its own previous decision. It was held that Section 43B is not applicable to service tax liability as it is collected on behalf of the government.

What were the facts?

The Assessing Officer disallowed service tax liability of Rs. 2,51,49,263/- under Section 43B as it was not paid before the due date of filing the return. The Commissioner (Appeals) deleted this disallowance.

What were the issues?

Whether service tax liability, if not paid before the due date of filing the return, is disallowable under Section 43B of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Respondent: Shri Bharat Andhle (DR)
Hearing: 14/09/2021Pronounced: 27/09/2021

O R D E R

PER SAKTIJIT DEY, JM

1.

This is an appeal by the revenue against order dated 18.10.2019 of learned Commissioner of Income Tax (Appeals)-44, Mumbai for the assessment year 2013-14.

2.

When the appeal was taken up for hearing, no one was present on behalf of the assessee. Accordingly, we proceed to dispose of the appeal ex-parte qua the assessee after hearing the learned Departmental Representative and based on materials on record.

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