DINESH PRATAP SINGH,KEONJHAR vs. DCIT, CIRCLE-1(1), CUTTACK

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ITA 100/CTK/2021Status: HeardITAT Cuttack06 April 2022AY 2018-1917 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the amendment brought by the Finance Act, 2021, which made such late payments disallowable, is prospective and applicable from assessment year 2021-22 onwards. Therefore, for the assessment year 2018-2019, if the employee contributions were paid before the due date of filing the return of income, the addition is not sustainable.

What were the facts?

The assessee's appeal concerns the assessment year 2018-2019. The Assessing Officer (AO) made an addition of Rs. 7,60,679/- for the late payment of employees' contribution to provident fund and ESI, which was confirmed by the CIT(A). The assessee contended that the payments were made within the statutory period for filing the return of income.

What were the issues?

Whether the disallowance of employees' contribution to PF and ESI paid after the due date under respective acts but before the due date of filing the return of income is justified for assessment year 2018-2019.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 43B,Section 139(1)

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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM

Hearing: 29/03/2022Pronounced: 06/04/2022

आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1.

प्रत्यथी / The Respondent- 2.

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