ACIT, New Delhi v. M/s. Super Auto India Ltd.,, New Delhi

ITA 1345/DEL/2010 | 2006-2007
Pronouncement Date: 26-05-2010 | Result: Dismissed

Appeal Details

RSA Number 134520114 RSA 2010
Assessee PAN AAACS4903R
Bench Delhi
Appeal Number ITA 1345/DEL/2010
Duration Of Justice 2 month(s)
Appellant ACIT, New Delhi
Respondent M/s. Super Auto India Ltd.,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 26-05-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 26-05-2010
Assessment Year 2006-2007
Appeal Filed On 26-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI R.P.TOLANI AND SHRI K.D.RANJAN ITA NO.1345/DEL/2010 ASSESSMENT YEAR : 2006-07 ACIT CIRCLE 9(1) NEW DELHI. VS. M/S SUPER AUTO INDIA LTD. 505 CHIRANJIV TOWER NEHRU PLACE NEW DELHI-110049. PAN AAACS4903R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KISHORE B SR. D.R. RESPONDENT BY : SHRI ASHWANI TANEJA ADVO CATE ORDER PER K.D.RANJAN AM: THIS APPEAL BY THE REVENUE FOR ASSESSMENT YEAR 2006 -07 ARISES OUT OF ORDER OF LD. CIT(A)-XII NEW DELHI. 2. THE ONLY ISSUE CONSIDERATION RELATES TO DELETING THE ADDITION OF RS. 6 77 784/- MADE BY THE ASSESSING OFFICER U/S 36(1)( VA) READ WITH SEC. 2(24)(X) OF THE ACT ON ACCOUNT OF LATE PAYMENT OF P F AND ESI. THE FACTS OF THE CASE BRIEFLY STATED ARE THAT ASSESSEE MADE PA YMENT OF EMPLOYEES CONTRIBUTION TOWARDS PF AND ESI BELATEDLY. THE ASSE SSING OFFICER THEREFORE TREATED THE EMPLOYEES CONTRIBUTION AS INCOME OF TH E ASSESSEE. 2 3. ON APPEAL THE LD. CIT(A) DELETED THE ADDITION R ELYING ON THE DECISION OF I.T.A.T. IN THE CASE OF KUBER HINGES (P) LTD. VS . ITO 12 DTR 461(DEL) AND CIT VS. NEXUS COMPUTERS (P) LTD. 12 DTR 77 (MAD .). 4. BEFORE US IT WAS STATED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE PAYMENTS WERE MADE BELATEDLY BUT WITHIN THE PERIOD OF 5-6 DAYS FROM THE DUE DATE. THE DETAILS OF DUE DATE AND PAYMENTS MADE IS RECORDED IN THE ASSESSMENT ORDER. SINCE THE PAYMENT HAD BEEN MADE B EFORE THE DUE DATE OF FILING THE RETURN OF INCOME NO ADDITION COULD BE M ADE U/S 36(1)(VA) READ WITH SEC. 2(24)(X) OF THE ACT. ON THE OTHER HAND L D. SR. D.R. SUPPORTED THE ORDER OF ASSESSING OFFICER. 5. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. FROM THE DETAILS AVAILABLE IN ASSESSMENT ORDER WE FIND THAT PAYMENT HAD BEEN MADE WITHIN 5-6 DAYS OF THE D UE DATE FOR PAYMENT OF ESI AND PF. THEREFORE IT IS A CASE WHERE THE PAYME NT HAS BEEN MADE BEFORE THE DUE DATE OF THE FILING OF THE RETURN OF INCOME. WE FIND THAT THIS ISSUE IS COVERED BY THE DECISION OF HON'BLE DELHI HIGH COURT IN THE CASE OF P.M.ELECTRONICS LTD. 220 CTR 635(DEL.) WHEREIN IT H AS BEEN HELD THAT WHERE THE EMPLOYEES CONTRIBUTION TOWARDS PF AND ESI IS M ADE BEFORE THE DUE DATE OF FILING OF THE RETURN OF INCOME U/S 36(1)(VA) NO ADDITION COULD BE MADE. RESPECTFULLY FOLLOWING THE DECISION OF HON'BLE DELH I HIGH COURT IT IS HELD THAT LD. CIT(A) WAS JUSTIFIED IN DELETING THE ADDIT ION. ACCORDINGLY WE DO NOT FIND ANY INFIRMITY IN THE ORDER PASSED BY THE LD. C IT(A) DELETING THE ADDITION. 3 6. IN THE RESULT APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CLOSE OF H EARING ON 26/5/2010. SD/- SD/- (R.P.TOLANI ) ( K.D.RANJAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26.05.2010. PSP COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR