BHARGAVI HOTELS AND RESORTS PVT LTD,JAIPUR vs. INCOME TAX OFFICER WARD 1(1), JAIPUR, JAIPUR

per ld. A/R, the Tax Auditor mentioned the date of deposit, but inadvertently did not

report the actual amount paid in column no. 5. Thus on the basis of non reporting,

the CPC added the entire amount under section 2(24)(x) read with section 36(1)(va)

thereby assuming that no amount was deposited. But as per factual position the

amount as mentioned in Column no. 3 was deposited on the day mentioned in

clause 7 in the details of PF & ESI contribution deposited by the assessee and in this

regard the annexure has already been placed on record. These deposits are

verifiable from the challans, copies of which have already been placed by the

assessee vide paper book pages 15 to 38 and the said challans included amount of

employees and employer’s contribution and administrative charges as per statement

showing break-up of challan amount annexed by the assessee. Prima facie, after

evaluating documents placed on record, except for two cases for deposit of PF & ESI

i.e. Rs. 3807.00 on 18.10.2019 and Rs. 3816.00 on 16.11.2019, all other

contributions to PF & ESI were deposited before due date prescribed under the

respective Acts. Since the ld. CIT (A) while dismissing the appeal of the assessee has

clearly held that all the contributions with regard to PF & ESI were deposited by the

assessee beyond the due date as prescribed under the Act, therefore, under these

circumstances it has become more necessary to get the said factual position verified

at the end of the AO, therefore, we restore the matter to the AO to verify the same.

In case it is found that the contribution to PF & ESI has been deposited by the

assessee before the due date, as stipulated in the respective Acts, then in that

eventuality addition to the extent stands deleted.

7 ITA No. 419/JP/2022 Bhargavi Hotels & Resorts P. Ltd., Jaipur. 6. Before parting, I may make it clear that my decision to restore the matter back to the file of the A.O. shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by A.O. independently in accordance with law. 7. In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 24/01/2023.

Sd/- ¼lanhi xkslkbZ½ (SANDEEP GOSAIN) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24/01/2023. Das/ आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant-M/s. Bhargavi Hotels & Resorts P. Ltd., Jaipur. 1. izR;FkhZ@ The Respondent- The ITO Ward 1(1), Jaipur. 2. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. xkMZ QkbZy@ Guard File {ITA No. 419/JP/2022} 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

8 ITA No. 419/JP/2022 Bhargavi Hotels & Resorts P. Ltd., Jaipur.