ACIT, CIRCLE-1(1), VISAKHAPATNAM vs. SHRI MOHAN PRASAD PANDEY, VISAKHAPATNAM
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal upheld the CIT(A)'s order, finding no infirmity. The payments made within the due date of filing the return under section 139(1) were directed to be allowed.
What were the facts?
The assessee made payments for employees' contribution to PF & ESI within the due date of filing the return under section 139(1). The Assessing Officer disallowed these payments, considering them belated. The CIT(A) allowed the payments, finding they were made within the stipulated due date.
What were the issues?
Whether employees' contribution to PF & ESI paid within the due date of filing the return under section 139(1) is allowable as a deduction.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises706 citing298 ITR 141 · 2008 · HC
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 453/VIZ/2017 (Asst. Year : 2012-13)
ACIT, Circle-1(1), vs. Mohan Prasad Pandey, Visakhapatnam. D.No. 47-10-5/1, Dwarakanagar, Visakhapatnam. PAN No. AIVPP 9465 D (Appellant) (Respondent)
Assessee by : None. Department By : Shri P.S. Murthy – Sr.DR
Date of hearing : 20/02/2018. Date of pronouncement : 23/02/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-1, Visakhapatnam, dated 12/04/2017 for the Assessment Year 2012-13. 2. The only issue involved in this appeal is relating to payment of employees contribution to PF & ESI. 3. The assessee has made the payments for contribution to PF & ESI within the due date of filing of return under section 139(1)
2 ITA No.453/VIZ/2017 (Mohan Prasad Pandey)
of the Act. The Assessing Officer has disallowed the same on the ground that the payments are made belatedly. 4. On appeal, ld. CIT(A) observed that the payments are made within the due date of filing of return under section 139(1) of the Act and directed the Assessing Officer to allow all the payments made. 5. On being aggrieved, Department is in appeal before the Tribunal. 6. Ld. Departmental Representative has submitted that section 43B has no application to the employees’ contribution as per CBDT Circular No. 22/2015 and strongly supported the order passed by the Assessing Officer. None appeared on behalf of the assessee. 7. We have considered the submissions of ld. Departmental Representative and case-laws relied on by the ld. CIT(A). 8. The issue involved in this appeal is relating to payment of employees contribution to PF & ESI. The Assessing Officer disallowed the payments on the ground that payments are made belatedly, hence, not allowable. Before the ld. CIT(A), the assessee has relied on the following case-laws:- 1) ACIT v. GVK Technical Consultancy (P) Ltd. [2016 Taxpub (DT) 2285 (Hyd – Trib.) 2) VBC Industries Ltd., vs. DCIT (Hyd. – Trib. In ITA Nos. 143 & 144/H/2013 dated 08/05/2015)
3 ITA No.453/VIZ/2017 (Mohan Prasad Pandey)
3) Veljon Dension Ltd., vs. Addl. CIT (Hyd. – Trib. In ITA No. 1251/Hyd/2015 dated 16/12/2015) 4) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.)
We find that ld. CIT(A) by following the above case-laws, directed the Assessing Officer to allow all the payments, which were made within the due date of filing of the return under section 139(1) of the Act. Therefore, we find no infirmity in the order of the ld. CIT(A). Thus, this appeal filed by the Revenue is dismissed. 9. In the result, appeal filed by the Revenue is dismissed. Order Pronounced in open Court on this 23rd day of Feb., 2018.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 23rd February, 2018. vr/- Copy to: 1. The Assessee - Mohan Prasad Pandey, D.No. 47-10-5/1, Dwarakanagar, Visakhapatnam. 2. The Revenue – ACIT, Circle-1(1), Visakhapatnam. 3. The Pr.CIT-1, Visakhapatnam. 4. The CIT(A)-2, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order
(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.
More judgments on Section 139(1)
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