M/s Parul Enterprises, Gurgaon v. ITO, Gurgaon

MA 444/DEL/2009 | 2003-2004
Pronouncement Date: 12-03-2010 | Result: Allowed

Appeal Details

RSA Number 44420124 RSA 2009
Bench Delhi
Appeal Number MA 444/DEL/2009
Duration Of Justice 6 month(s) 22 day(s)
Appellant M/s Parul Enterprises, Gurgaon
Respondent ITO, Gurgaon
Appeal Type Miscellaneous Application
Pronouncement Date 12-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 12-03-2010
Assessment Year 2003-2004
Appeal Filed On 21-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H : NEW DELHI) SHRI G.E. VEERABHADRAPPA VICE PRESIDENT AND SHRI R.P. TOLANI JUDICIAL MEMBER MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 (ASSESSMENT YEAR : 2003-04) M/S. PARUL ENTERPRISES VS. ITO WARD 4 PLOT NO.12 SECTOR 40 GURGAON. GURGAON. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B.M. RANA ADVOCATE REVENUE BY : SHRI N.K. CHAND DR ORDER PER R.P. TOLANI JUDICIAL MEMBER : IN THIS MISC. APPLICATION THE ASSESSEE HAS PRAYED FOR RECALLING THE EX- PARTE ORDER DATED 2.6.2009 PASSED BY THE ITAT APPLY ING THE RATIO LAID DOWN IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 3 8 ITD 320. 2. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT N O NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE THEREFORE THE APPEAR ANCE ON THE DATE OF HEARING WAS NOT MADE WHICH RESULTED INTO PASSING OF EX-PARTE ORDER APPLYING THE RATIO IN THE CASE OF MULTIPLAN INDIA PVT. LTD. (SUPRA). 3. AFTER HEARING BOTH THE PARTIES WE ARE INCLINED TO RECALL THE APPEAL ORDER DATED 2.6.2009 AND AFTER RECALLING THE APPEA L WAS TAKEN UP FOR HEARING. MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 2 4. THE SOLE GROUND PERTAINS TO DISALLOWANCE OF A SU M OF RS.7 55670/- IN RESPECT OF CONTRIBUTION TOWARDS EPF AND ESIC. LEAR NED COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ISSUE IN QUESTION IS COV ERED IN FAVOUR OF THE ASSESSEE BY THE JUDGMENT OF HON'BLE DELHI HIGH COUR T IN THE CASE OF CIT VS. P.M. ELECTRONICS LTD. (2009) 177 TAXMAN 1 (DELHI HI GH COURT). LEARNED DR RELIED ON THE RODER OF ASSESSING OFFICER. 5. WE HAVE HEARD BOTH THE PARTIES. RESPECTFULLY FO LLOWING THE AFORESAID JUDGMENT OF HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS. P.M. ELECTRONICS LTD. (SUPRA) WE HOLD THAT THE PAYMENT OF CONTRIBUTION TOWARDS EPF AND ESIC MADE BY THE ASSESSEE BEFORE THE DUE DA TE OF FURNISHING OF RETURN IS AN ALLOWABLE DEDUCTION. WE DIRECT THAT T HE A.O. WILL VERIFY THE DATES OF PAYMENT OF CONTRIBUTION OF EPF AND ESIC AN D IF FOUND TO BE MADE BEFORE THE DUE DATE OF FILING OF THE RETUNR THE SA ME SHOULD BE ALLOWED. WE ORDER ACCORDINGLY. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE ARE AL LOWED IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF MARCH 2010. SD/- SD/- (G.E. VEERABHADRAPPA) (R.P. TOLANI) VICE PRESIDENT JUDICIAL MEMBER DATED THE 12 TH DAY OF MARCH 2010 MA NO.444/DEL/2009 IN AND ITA NO.685/DEL./2009 3 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A) 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.