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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey]
order : February 7th , 2018 O R D E R Per J. Sudhakar Reddy :- This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 14/07/2016, for the Assessment Year 2012-13.
We find that the ld. CIT(A), in its order, directed deletion of disallowance u/s 43B of the Act being Employees contribution towards ESI & PF as the same were paid before the due date of filing of the return of income. This issue is admittedly covered against the revenue and in favour of the assessee by the following decisions:- CIT vs Alom Extrusions Ltd , [2009]319 ITR 306(SC) CIT vs. Kichha Sugar Company Ltd (Uttarakhand High Court), of 2009 CIT vs. Aimil Ltd. & Others , 321 ITR 508 (Del)
Assessment Year: 2012-13 M/s. Laser Shaving India Pvt. Ltd CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327/84 DTR 424 (HP) (High Court) Commissioner of Income-tax, Faridabad v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160 (Punjab & Haryana) 3. Respectfully following the propositions of law laid down in the above decisions, we dismiss this appeal of the revenue. 4. In the result, this appeal of the revenue is dismissed.
Kolkata, the 7th day of February, 2018. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated :07.02.2018 {SC SPS} Copy of the order forwarded to: 1. Assistant Commissioner of Income Tax, Circle -13(1), Kolkata Aaykar Bhawna Poorva 6th Floor Room No. 610 110, Shanti Pally Kolkata – 700 110 2. M/s. Laser Shaving India Pvt. Ltd The Principal Officer Malhotra House P-12, New CIT Road Kolkata – 700 073 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.