ITO, New Delhi v. M/s Multi-Tech Computers P Ltd.,, New Delhi

ITA 4559/DEL/2009 | 2006-2007
Pronouncement Date: 03-02-2010 | Result: Dismissed

Appeal Details

RSA Number 455920114 RSA 2009
Bench Delhi
Appeal Number ITA 4559/DEL/2009
Duration Of Justice 2 month(s)
Appellant ITO, New Delhi
Respondent M/s Multi-Tech Computers P Ltd.,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 03-02-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 03-02-2010
Assessment Year 2006-2007
Appeal Filed On 03-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI B.P. JAIN ACCOUNTANT MEMBER I.T.A.NO.4559/DEL/2009 ASSESSMENT YEAR : 2006-07 INCOME-TAX OFFICER M/S. MULTI TECH COMPUTERS P. LTD. WARD 5(4) NEW DELHI. VS. C-71 ANAND NIKETAN NEW DELHI. PAN: AAACM5556 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JASDE EP SINGH SR. DR. RESPONDENT BY : MS. RANO JAIN AR. O R D E R PER B.P. JAIN ACCOUNTANT MEMBER. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-VIII NEW DELH I DATED 16.09.2009 IN AN APPEAL AGAINST THE ASSESSMENT FRAMED UNDER SE CTION 143(3) OF THE INCOME-TAX ACT (THE ACT). 2 2. THE REVENUE HAS RAISED THE FOLLOWING EFFECTIVE G ROUND BEFORE US:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT(A) HAS ERRED IN DELETING THE ADDITI ON OF RS.6 18 683/- AND RS.9551/- MADE U/S 43B READ WITH SECTION 36(1)(IV) OF THE I.T. ACT BEING THE LATE DEPOSIT OF EMPLOYEES CONTRIBUTION TOWARDS EPF & ESI RESPECTIVELY. 3. BRIEF FACTS OF THE CASE ARE THAT THE PAYMENT OF EPF AND ESI WAS DELAYED BUT PAID BEFORE THE DUE DATE OF FURNISHING THE RETURN OF INCOME UNDER SECTION 139(1) OF THE ACT. THE ASSESSING OFFICER D ISALLOWED SUCH PAYMENTS AND ADDED TO THE INCOME OF THE ASSESSEE. THE LEARN ED CIT(A) RELYING UPON THE FOLLOWING DECISIONS OF VARIOUS COURTS OF LAW A LLOWED THE CLAIM OF THE ASSESSEE:- 1. CIT VS. PM ELECTRONICS LTD. 313 ITR 161 (DEL); 2. CIT VS. VINAY CEMENT LTD. 213 CTR 268; 3. CIT VS. MEXUS COMPUTERS PVT. LTD. 313 ITR 144 (CH ENNAI); 4. KUMAR HINGES PVT. LTD. VS. ITO (2008) 12 DTR (DEL); & 5. SUHAG TRADERS (P) LTD. VS. ITO (2008) 3 DTR (DEL). 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. THE PAYMENT OF EPF AND ESI WAS DELAYED BUT WAS PAID BEFORE THE DUE DATE OF FURNISHING THE RETURN UNDER SECTION 139(1) OF TH E ACT. THE ISSUE IS NOW FULLY COVERED BY THE DECISION OF HONBLE SUPREME CO URT IN THE CASE OF CIT VS. ALOM EXTRUSIONS LTD. 319 ITR 306 AND THEREFORE WE FIND NO INFIRMITY IN THE ORDER OF THE LEARNED CIT(A) WHO HAS RIGHTLY ALL OWED THE CLAIM OF THE 3 ASSESSEE SINCE THE DELAYED PAYMENT OF EPF AND ESI H AVING BEEN PAID BEFORE THE DUE DATE OF FURNISHING THE RETURN UNDER SECTION 139(1) OF THE ACT. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY 2010. SD/- SD/- (A.D. JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 RD FEBRUARY 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR ITAT.