Income Tax Appellate Tribunal - Kolkata
Acit, Circle-13(1), Kolkata, Kolkata vs M/S Laser Shaving India Pvt. Ltd., ... on 7 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA 'D' BENCH, KOLKATA
[Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member]
I.T.A. No. 1801/Kol/2016
Assessment Year: 2012-13
Assistant Commissioner of Income Tax, Circle -13(1), Kolkata..........................Appellant
Aaykar Bhawna Poorva
6th Floor
Room No. 610
110, Shanti Pally
Kolkata - 700 110
M/s. Laser Shaving India Pvt. Ltd.......................................................................... Respondent
The Principal Officer
Malhotra House
P-12, New CIT Road
Kolkata - 700 073
[PAN : AABCM 7835 R]
Appearances by:
Shri Navin Kumar Dugar, FCA & Smt. Swati Baid, ACA, appeared on behalf of the assessee.
Shri Arindam Bhattacharjee, Addl. CIT, Sr. DR, appearing on behalf of the Revenue.
Date of concluding the hearing : January 25th, 2018
Date of pronouncing the order : February 7th , 2018
O R D E R
Per J. Sudhakar Reddy :-
This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Kolkata, (hereinafter the 'ld. CIT (A)'), passed u/s 250 of the Income Tax Act, 1961 (the 'Act'), dt. 14/07/2016, for the Assessment Year 2012-13.
2. We find that the ld. CIT(A), in its order, directed deletion of disallowance u/s 43B of the Act being Employees contribution towards ESI & PF as the same were paid before the due date of filing of the return of income. This issue is admittedly covered against the revenue and in favour of the assessee by the following decisions:-
CIT vs Alom Extrusions Ltd , [2009]319 ITR 306(SC) CIT vs. Kichha Sugar Company Ltd (Uttarakhand High Court), ITA No. 50 of 2009 CIT vs. Aimil Ltd. & Others , 321 ITR 508 (Del) 2 I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 M/s. Laser Shaving India Pvt. Ltd CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327/84 DTR 424 (HP) (High Court) Commissioner of Income-tax, Faridabad v. Hemla Embroidery Mills (P.) Ltd.
[2013] 37 taxmann.com 160 (Punjab & Haryana)
3. Respectfully following the propositions of law laid down in the above decisions, we dismiss this appeal of the revenue.
4. In the result, this appeal of the revenue is dismissed.
Kolkata, the 7th day of February, 2018.
Sd/- Sd/-
[Aby T. Varkey] [J. Sudhakar Reddy]
Judicial Member Accountant Member
Dated :07.02.2018
{SC SPS}
Copy of the order forwarded to:
1. Assistant Commissioner of Income Tax, Circle -13(1), Kolkata Aaykar Bhawna Poorva 6th Floor Room No. 610 110, Shanti Pally Kolkata - 700 110
2. M/s. Laser Shaving India Pvt. Ltd The Principal Officer Malhotra House P-12, New CIT Road Kolkata - 700 073
3. CIT(A)-
4. CIT- ,
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By order Senior Private Secretary Head of Office/ D.D.O. ITAT, Kolkata Benches 3 I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 M/s. Laser Shaving India Pvt. Ltd