Income Tax Appellate Tribunal - Chennai
Acit Corporate Circle 1(1), Chennai vs Access Health Care Services Pvt Ltd., ... on 6 August, 2018
आयकर अपील य अ धकरण ,'बी' यायपीठ,चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, CHENNAI
ी एन. आर. एस .गणेशन, या यक सद य एवं ी एस जयरामन, लेखा सद यके सम#
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकरअपीलसं/.I.T.A. No. 666/Chny/2018
नधारणवष/Assessment Year : 2014-15
The Assistant Commissioner of Income M/s. Access Health Care Services Pvt.
Tax, Vs. Ltd.,
Corporate Circle - 1(1), SP-31A, Kochar Technology Park,
Chennai - 600 034. Ambattur Industrial Estate,
Ambattur,
Chennai - 600 058.
[PAN: AAJCA 1885H]
(अपीलाथ /Appellant) ( यथ /Respondent)
Revenue by : Shri Guru Bhashyam, JCIT
Assessee by : Shri Saroj Kumar Parida, Advocate
सुनवाईक%तार ख/Date of Hearing : 02.08.2018
घोषणाक%तार ख/Date of Pronouncement : 06.08.2018
आदे श/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
The Revenue filed this appeal against the order of the Commissioner of Income Tax (Appeals)-1, Chennai in ITA No. 690/CIT(A)-1/16-17 dated 18.12.2017 for assessment year 2014-15.
:- 2 -: ITA No. 666/Chny/2018
2. M/s. Access Health Care Services Pvt. Ltd, the assessee, is in the software development - health care. While completing the assessment for assessment year 2014-15, the AO disallowed the Employees contribution towards PF & ESI, as these payments were made beyond the due date under the provisions of Provident Fund Act. Aggrieved, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) applying the jurisdictional High Court decision in the case of CIT vs Industrial Security and Intelligence India (P) Ltd., TCA No 585 & 586 of 2015, allowed the assessee's appeal.
3. Aggrieved against the order, the Revenue filed this appeal. The Ld. DR argued the case on the lines of grounds of appeal. Per contra, the Ld. AR supported the order of the Ld. CIT(A).
4. We heard the rival submissions and gone through the relevant material. Though, the Ld. CIT(A) allowed the appeal applying the jurisdictional High Court decision, it is not clear from the assessment order and the order of the Ld. CIT(A), whether the impugned payments were remitted by the assessee before the due date specified u/s. 139(1). In view of the fact, this issue is remitted back to the AO for verification as to whether, the impugned sums were remitted within the due date specified u/s. 139(1). On verification if the AO finds that it was remitted within the due date specified u/s. 139(1), then he shall allow the deduction claimed by the assessee in accordance with the :- 3 -: ITA No. 666/Chny/2018 jurisdictional High Court's decision. In the facts and circumstances, the appeal is treated as allowed for statistical purposes.
5. In the result, the assessee's appeal is treated as allowed for statistical purposes.
Order pronounced on Monday, the 06th day of August, 2018 at Chennai.
Sd/- Sd/-
(एन.आर.एस .गणेशन) (एसजयरामन)
(N.R.S. GANESAN) (S. JAYARAMAN)
या यकसद य/Judicial Member लेखासद य/Accountant Member
चे नई/Chennai,
th
*दनांक/Dated: 06 August , 2018
JPV
आदे शक%+ त,ल-पअ.े-षत/Copy to:
1. अपीलाथ0/Appellant 2. +1यथ0/Respondent 3. आयकरआयु2त) अपील(/CIT(A)
4. आयकरआयु2त/CIT 5. -वभागीय+ त न ध/DR 6. गाड5फाईल/GF