Jagat Singh Mann, New Delhi v. ACIT, New Delhi

ITA 3632/DEL/2009 | 2006-2007
Pronouncement Date: 28-01-2010 | Result: Partly Allowed

Appeal Details

RSA Number 363220114 RSA 2009
Bench Delhi
Appeal Number ITA 3632/DEL/2009
Duration Of Justice 5 month(s) 2 day(s)
Appellant Jagat Singh Mann, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-01-2010
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted D
Tribunal Order Date 28-01-2010
Date Of Final Hearing 28-01-2010
Next Hearing Date 28-01-2010
Assessment Year 2006-2007
Appeal Filed On 25-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 3632/DEL/2009 ASSESSMENT YEAR : 2006-07 JAGAT SINGH MANN MEK-108 OLD RANGPURI ROAD MAHIPALPUR EXTN. NEW DELHI-110037. VS. ACIT CIRCLE 38(1) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI P.C. PANCHOLY D.R. O R D E R PER: C.L. SETHI J.M. THE ONLY GROUND RAISED BY THE ASSESSEE IN THIS AP PEAL AGAINST THE ORDER DATED 16.06.2009 PASSED BY THE LD. CIT(A) PERTAININ G TO THE ASSESSMENT YEAR 2006-07 IS AS UNDER:- 1. THAT ON FACTS AND CIRCUMSTANCES OF THE CASE DI SALLOWANCE OF RS. 1 66 195/- OUT OF EMPLOYEES CONTRIBUTION TOWARDS E SI AND RS. 31 21 741/- OUT OF EMPLOYEES CONTRIBUTION TOWARDS P ROVIDENT FUND BY THE LD. A.O. AND CONFIRMATION THEREOF BY THE LD. CIT(A) IS AGAINST LAW AND FACTS AND CIRCUMSTANCES OF THE CASE. 2. WE HAVE HEARD THE LD. D.R. NONE FOR THE ASSESSEE IS PRESENT. 3. THE A.O. HAS DISALLOWED THE SUM OF RS. 1 66 195/ - OUT OF EMPLOYEES CONTRIBUTION TOWARDS ESI AND SUM OF RS. 31 21 741/- OUT OF EMPLOYEES CONTRIBUTION TOWARDS PROVIDENT FUND FOR THE REASON THAT THE AMOUNT HAS BEEN ITA NO. 3632/DEL/2009 2 OF 3 DEPOSITED BY THE ASSESSEE BEYOND THE DUE DATE PRESC RIBED UNDER THE RESPECTIVE ACT. 4. ON AN APPEAL THE LD. CIT(A) CONFIRMED THE A.O. S ACTION. 5. FROM PERUSAL OF THE DETAILS OF PAYMENT AS NOTED BY THE A.O. IN THE ASSESSMENT ORDER WE FIND THAT MOST OF THE PAYMENTS HAVE ACTUALLY BEEN PAID WITHIN THE FINANCIAL YEAR ITSELF AND THE PAYMENT D UE FOR THE MONTH OF MARCH 2006 HAS BEEN PAID IN THE MONTH OF APRIL 2006 AND MAY 2006 EXCEPT ONE PAYMENT OF RS. 901/- PAID ON 21.02.2007 ON ACCOUNT OF CONTRIBUTION TO THE PPF ACCOUNT MEANING THEREBY THAT ALL THE DUES HAVE BEE N PAID EITHER DURING THE FINANCIAL YEAR ITSELF OR WITHIN THE DUE DATE OF FIL ING RETURN OF INCOME APPLICABLE TO THE ASSESSEES CASE EXCEPT THE SUM OF RS. 901/- DUE FOR THE MONTH OF MARCH 2006 BUT PAID IN THE MONTH OF FEBRUARY 2007. IT IS PER TINENT TO NOTE THAT SECOND PROVISO U/S 43B HAS SINCE BEEN OMITTED WITH EFFECT FROM 01.04.2004 WHICH HAS BEEN HELD TO BE OPERATIVE WITH RETROSPECTIVE EFFECT FROM 01.04.1988 BY THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. ALOM E XTRUSIONS LTD. (2009) 185 TAXMAN 416 (SC). THEREFORE IT IS NOW WELL SETTLED THAT IF CONTRIBUTION TO THE PROVIDENT FUND ACCOUNT AND TO THE ESI ACCOUNT ARE P AID EITHER WITHIN THE FINANCIAL YEAR ITSELF OR WITHIN THE DUE DATE OF FILING THE RE TURN OF INCOME APPLICABLE TO THE ASSESSEES CASE THE DEDUCTION OF THE CONTRIBUTION SHOULD NOT BE DISALLOWED. WE THEREFORE DELETE THE DISALLOWANCE EXCEPT THE SUM O F RS. 901/- AND DIRECT THE A.O. TO MODIFY THE ASSESSMENT ORDER ACCORDINGLY. ITA NO. 3632/DEL/2009 3 OF 3 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED IN THE MANNER AS INDICATED ABOVE. 7. THIS DECISION IS PRONOUNCED IN THE OPEN COURT IMME DIATELY AFTER THE HEARING WAS OVER ON 28 TH JANUARY 2010. SD/- SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBER (C.L. SETHI) JUDICIAL MEMBER DATED: 28 TH JANUARY 2010. MAMTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT NEW DELHI. BY ORDER DEPUTY REGISTRAR