Kanoi Paper and Industries Ltd. v. ACIT

Sabri Chemicals Pvt. Ltd., Baroda vs. The ACIT, Circle-2(1)(1), Baroda

In the result, the appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon'ble Gujarat High Court's j…

Gateway Technolabs Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, the appeal is allowed for statistical purposes

…I contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co- ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s j…

M/S. Southern India Bidi Works Pvt. Ltd., Baroda vs. The Income Tax Officer, Circle-2(1)(1), Baroda

In the result, appeal is allowed for statistical purposes

…8, both the authorities have failed to appreciate that the due date for payment of PF and ESIC should be reckoned from the date of payment of salary instead of the month, it gets due. Reliance is placed on the decision of Kanoi Paper & Industries Ltd vs. ACIT 75 TTJ 448 (Calcutta), the copy of which is attached alongwith this chart herewith marked as Annexure-B. Further reliance is placed on the decision of M/s. Suzlon Energy Ltd vs. DCIT in ITA No.764 & 765/Ahd/2018, the copy of which is attached along with the charge herewith marked as Annexure-C….” The copies of judgments referred to in the note above were al…

Mehta Cad Cam Syatems Pvt Ltd., Ahmedabad vs. ACIT, Circle-2(1)(2), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 418/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) Mehta Cad Cam System Pvt. Acit, बनाम/ Ltd., Circle – 2(1)(2), Vs. 4-5, Second Floor, Sumel Ahmedabad. Complex, Opp: Gnfc Info Tower, Sg Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccm 4397 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri T. P. Hemani, A.R. अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri Prasoon Kabra, Sr.D.R.

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon'ble Gujarat High Court's ju…

Rishabh Software Pvt. Ltd, Vadodara vs. DCIT, Circle-2(1)(2), Baroda

In the result, appeal of the assessee is allowed for statistical purposes

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s ju…

Roquette Riddhi Siddhi Private Ltd., Ahmedabad vs. DCIT, Circle-(3)(1)(2), Ahmedabad

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. Nos. 117 & 321/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

…but the month of its actual disbursement. Coupled with this, grace period available under the respective Act is also required to be taken into account. In this regard, we observe that the co-ordinate bench of Tribunal in Kanoi Paper & Industries Ltd. vs. ACIT 75 TTJ 448 has observed that the relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. We also are of the view that grace period available under the respective Acts should be taken into account while computing the delay, if any. 7. Hence, we consider it expedient to restore the issue back to…

Suzlon Energy Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s ju…

Suzlon Energy Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s ju…

M/S Ask Me Lab Con Services Pvt Ltd., Ahmedabad vs. ITO, Ward-1(1)(4), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s ju…

Gayatri Dairy Products Pvt.Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s ju…

Rajratna Metal Industries Ltd., Ahmedabad vs. The Addl.CIT, Range-5, Now Range-3(1), Ahmedabad

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal’s co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the ITA No. 940/Ahd/15 (Raajratna Metal Industries Ltd. vs. ACIT) A.Y. 2010-11 - 3 - above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well. 4. This assessee’s appeal is accordi…