JAGANNATH CONCRETE POLES,KOLKATA vs. CIP, BANGALORE

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ITA 367/KOL/2021Status: DisposedITAT Kolkata15 December 2021AY 2019-203 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal corrected its order to include ITA No. 231/Kol/2021 for AY 2017-18 in the operative part. This ensures all captioned appeals, including the one concerning the disallowance of employees' contribution to ESI/PF, are properly addressed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its earlier order dated 17.11.2021. The corrigendum rectified an omission where ITA No. 231/Kol/2021 for AY 2017-18 was not mentioned in the operative portion of the original order.

What were the issues?

The primary issue addressed in the original order, and now confirmed by the corrigendum, is the disallowance of employees' contribution to ESI/PF due to amendments brought by the Finance Act, 2021.

Which sections of the Income-tax Act were involved?

Section 43B(1),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri P. M. Jagtap(KZ) & Shri A. T. Varkey, Judicial

Heard together (4 matters)

ITA No. 371/Kol/2021
I.T.A. No. 366/Kol/2021
I.T.A. No. 368/Kol/2021
ITA No. 231/Kol/2021

Read from the judgment's own cause title. This page is filed under one of them.

CORRIGENDUM Per A.T. VARKEY, JM: By an application dated Nil, the Ld. A.R of the Assessee, pointed out that an apparent error on the face of the record is evident from our order dated 17.11.2021.

2 ITA No.366/Kol/2021 ITA No.367 & 369/Kol/2021 ITA No.368/Kol/2021 ITA No. 371/Kol/2021 Lumino Industries Ltd. & Ors, AYs 2015-16, 2017-18, 2018-19, 2019-20 According to him, the Tribunal omitted to mention ITA No. 231/Kol/2021 for AY 2017- 18in the operative portion while disposing of all the captioned appeals. After perusal of our order, we find that assessee’s claim is correct and in fact we omitted to mention ITA No. 231/Kol/2021 for AY 2017-18 in the operative portion of our order dated 17.11.2021.Therefore omission to mention in the operative portion of our order dated 17.11.2021 at Para no. 34 of this order has to be rectified accordingly. Therefore the order dated 17.11.2021 is hereby corrected and the para 34 shall be read as below:

“34. In all the other captioned appeals (ITA No. 231 & 365/Kol/2021 for AY 2017- 18 & 2015-16, for AY 2018-19, ITA Nos. 369 & 367/Kol/2021 for AYs 2018-19 & 2019-20, ITA No. 368/Kol/2021 for AY 2018-19 and ITA No. 371/Kol/2021 for AY 2019-20) the sole issue is against the action of Ld. CIT(A) in confirming the action of AO disallowing the employees’ contribution in ESI/PF with the aid of the amendment brought in by Finance Act, 2021. “ Hence this corrigendum is issued to modify the order accordingly.

Order is pronounced in the open court on 15th December, 2021.

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 15th December, 2021 SB, Sr. PS Copy of the order forwarded to:

1.

Appellant- i) Lumino Industries Ltd. (ii) Navayug Labour Contractors Pvt. Ltd. (iii) Jagannath Concrete Poles (iv) Sandeep Mech. Engineers Ltd. (v) Jaimatadi Castings Pvt. Ltd. All their offices at C/O, SDP & Associates, 46C, Chowringhee Road, Flat 14G, Kolkata-700071

2.

Respondent – (i) ACIT, Circle-5(1), Kolkata (ii) CPC, Bangalore

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