SANDHVA DIHGE,DEWAS vs. DCIT CPC BENGALURU, BENGALURU

ITA 244/IND/2021Status: DisposedITAT Indore30 March 2022AY 2018-196 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the disallowance of employee contributions to ESIC and PF was not justified as the Finance Act, 2021 amendments were not retrospective for the assessment year in question. The excise duty disallowance was to be verified by the AO.

What were the facts?

The assessee's return was processed by CPC, which disallowed employee contributions to ESIC and PF due to delayed payment and also disallowed excise duty. The CIT(A) partly allowed the assessee's appeal.

What were the issues?

Whether delayed deposit of employee's contribution to PF/ESI beyond statutory due date but before filing of return is disallowable, and whether disallowance of excise duty was justified.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 43B,Section 143(1),Section 37(7),Section 2(24)(x)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(8)Show 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.

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: MS. SUCHITRA KAMBLE & SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri S.S. Deshpandey, C.A
For Respondent: Shri R.P. Maurya, Sr. D.R
Hearing: 23.02.2022Pronounced: 30.03.2022

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

This appeal is filed by the assessee against the order dated 30.10.2021 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19. 2. The grounds of appeal raised by the assessee are as under :

“1. The CPC Bangalore has erred in disallowing Rs.5739486/- being employee contribution for ESIC and PF which is allowable expenditure.

2.

The CPC Bangalore has erred in disallowing Rs.29079/- being Excise duty paid which in fact is not either paid or debited under the year under assessment.”

3.

The assessee has filed its Income Tax Return

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 36(1)(va)

All 6,054 judgments and leading authorities on Section 36(1)(va) →

Recent GST High Court judgments

Search GST case law →