DCIT, Jaipur v. HINDUSTAN SALATS LTD., Jaipur

ITA 309/JPR/2011 | 2002-2003
Pronouncement Date: 23-09-2011 | Result: Dismissed

Appeal Details

RSA Number 30923114 RSA 2011
Bench Jaipur
Appeal Number ITA 309/JPR/2011
Duration Of Justice 5 month(s) 17 day(s)
Appellant DCIT, Jaipur
Respondent HINDUSTAN SALATS LTD., Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 23-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 23-09-2011
Assessment Year 2002-2003
Appeal Filed On 06-04-2011
Judgment Text
1 ITA 309-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 309/JP/2011 ASSTT. YEAR : 2002-03. THE DCIT CIRCLE-6 VS. M/S. HINDUSTAN SALTS LTD . JAIPUR. B-427 PRADHAN MARG MALVIYA NAGAR JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. GUPTA RESPONDENT BY : SHRI N.S. VYAS DATE OF HEARING : 19.9.2011 DATE OF PRONOUNCEMENT : 23.9.2011 ORDER DATE OF ORDER : 23/09/2011. PER R.K. GUPTA J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2002-03. 2. THE DEPARTMENT IS OBJECTING IN DELETING THE ADDI TION OF RS. 25 35 105/- FOR DEPOSITING THE PF PAYMENT BEYOND THE PRESCRIBED TIM E LIMIT. 3. THE LD. D/R HAS PLACED RELIANCE ON THE ORDER OF AO AND IT WAS SUBMITTED THAT THE ABOVE STATEMENT PAYMENT DOES NOT COVER UNDER SECTIO N 43B THEREFORE ADDITION DELETED BY LD. CIT (A) WAS NOT JUSTIFIED. 4. ON THE OTHER HAND THE LD. COUNSEL OF THE ASSESS EE STATED THAT THIS ISSUE IS COVERED BY THE ORDER OF TRIBUNAL IN CASE OF SISTER CONCERN OF THE ASSESSEE. COPY OF ORDER IN CASE 2 OF M/S. SAMBHAR SALTS LTD. DECIDED IN ITA NO. 789/J P/2006 VIDE ORDER DATED 28.9.2007 WAS ALSO FILED. 5. AFTER CONSIDERING THE ORDERS OF THE AO AND LD. C IT (A) AND THE ORDER OF TRIBUNAL WE FIND NO INFIRMITY IN THE FINDING OF LD. CIT (A). THE AO HAS MADE ADDITION OF RS. 25 35 105/- UNDER SECTION 154 BY OBSERVING THAT IN VIEW OF PROVISIONS OF SECTION 36(1)(VA) READ WITH SECTION 43B OF THE ACT THE ASS ESSEE DEPOSITED THE AMOUNT OF PF AFTER THE DUE DATE PRESCRIBED. IT WAS SUBMITTED BEFORE L D. CIT (A) THAT COMPANY WAS UNDER BIFR AND THE PF WAS DEDUCTED FROM THE SALARY OF ITS EMPLOYEES. IT WAS FURTHER SUBMITTED THAT DEDUCTION WAS TO BE ALLOWED UNDER SECTION 43B AND RELIANCE WAS PLACED ON THE DECISION OF TRIBUNAL IN CASE OF SUBSIDIARY COMPANY M/S. SAMBAR SALTS LTD. (SUPRA). AFTER CONSIDERING THE SUBMISSIONS THE LD. CIT (A) FOUND THAT ISSUE IS COVERED NOW BY THE ORDER OF HONBLE SUPREME COURT IN CASE OF CIT VS. ALOM EX TRUSIONS LTD. 319 ITR 306 (SC) AND THEREFORE DECISION RELIED UPON BY LD. AO IN C ASE OF M/S. UDAIPUR DISTILLERY CO. LTD. 274 ITR 429 (RAJ.) CANNOT BE APPLIED NOW. IT WAS AL SO MENTIONED THAT SECOND PROVISO OF SECTION 43B WAS OMITTED AND FRESH PROVISION WAS AME NDED BY FINANCE ACT 2003 WITH EFFECT FROM 1.4.2004 AND THESE CHANGES IN THE PROVI SIONS OF SECTION 43 WERE NOT AVAILABLE BEFORE THE HONBLE RAJASTHAN HIGH COURT. THE LD. C IT (A) ALSO FOLLOWED THE DECISION OF HONBLE DELHI HIGH COURT IN CASE OF CIT VS. AIMIL L TD & ORS. 321 ITR 508 WHEREIN THE DECISION OF HONBLE APEX COURT IN CASE OF CIT VS. V INAY CEMENT LTD. 213 CTR 268 (SC) AND MANY OTHER CASES WERE TAKEN INTO CONSIDERA TION AND IT WAS HELD THAT IF THE PAYMENTS HAD BEEN MADE BEFORE FILING THE RETURN OF INCOME THEN NO ADDITION CAN BE MADE. ACCORDINGLY THE DISALLOWANCE MADE BY AO WAS DELETED BY LD. CIT (A). THE FINDING OF LD. CIT (A) REMAINED UNCONTROVERTED AS T HE ISSUE SQUARELY COVERED BY THE 3 DECISION OF HONBLE SUPREME COURT IN CASE OF ALOM E XTRUSIONS LTD. (SUPRA) AND M/S. VINAY CEMENT LTD. (SUPRA). THEREFORE WE SEE NO REA SON TO INTERFERE WITH THE FINDING OF LD. CIT (A). ACCORDINGLY WE CONFIRM THE ORDER OF LD . CIT (A). 6. IN THE RESULT APPEAL OF THE DEPARTMENT IS DISMI SSED. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23. 9.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR D/- COPY FORWARDED TO :- THE DCIT CIRCLE-6 JAIPUR. M/S. HINDUSTAN SALTS LTD. JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 309/JP/2011) BY ORDER AR ITAT JAIPUR.