Income Tax Appellate Tribunal - Chandigarh
Ajay Piplani, Ambala Cantt vs Adit,Cpc, Bengaluru on 4 October, 2021
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH 'A', CHANDIGARH
ी संजय गग , याय क सद य एवं ीमती अ नपण
ू ा गु%ता, लेखा सद य
BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER
AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.114/Chd/2021
नधा रण वष / Assessment Year : 2019-20
Ajay Piplani, बनाम The Assistant Director
H.No.179, of Income Tax,
Bank Road, Ambala Cantt. Centralised Processing
Ambala Cantt 133001, Centre(CPC)),
Haryana. Bengaluru.
थायी लेखा सं./PAN NO: ALZPK1752B
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri Dhruv Goel, CA
राज व क ओर से/ Revenue by : Smt.Meenakshi Vohra, Addl. CIT
सन
ु वाई क तार$ख/Date of Hearing : 24.08.2021
उदघोषणा क तार$ख/Date of Pronouncement : 04.10.2021
(Hearing through webex)
आदे श/ORDER
Per Annapurna Gupta, Accountant Member :
Th e p re se n t a p p e a l ha s b ee n p refe r re d by the a sse ssee a ga i nst the or de r of th e Le a r n e d C om mi ss ion e r of I n come Ta x ( A pp e a ls ), De lh i [( i n sh or t th e 'Ld . C I T( A) ] N ati on a l Fa c e le ss A p pe a l C e n tre (N F A C ) De lh i , d a te d 29 .0 4 .2 0 2 1 ITA No.114/Chd/2021 A.Y. 2019-20 Page 2 of 6 re la t in g to a sse ss me nt ye a r 2 0 1 9-2 0 , pa sse d u /s 2 5 0 of t he of th e I nc ome Ta x A ct, 19 6 1 ( h e rei na f te r re fe r re d to a s ' Act ').
2. Th e sol it a ry i ss ue i n the p re se nt a p p e a l re l a te s to t he a dd i ti on ma d e to the i n come of t he a s se s se e in t he in ti ma ti on ma d e u /s 1 4 3( 1 ) o f th e A ct, b y d is a ll ow i ng de la ye d p a yme nts o f e mp lo yee s con tr ib u tio n to E SI a n d P F a moun ti ng to Rs . 1 8, 2 1, 0 8 8/- b y i n vok i ng th e p r ov is io ns of se c tio n 36 ( 1 )( v) of th e Act . The Ld . C I T(A ) up h e l d the a dd i ti on on th e b a si s of th e a me nd me n t e ffe cte d by the Fi n a nc e Ac t, 20 2 1 , to s e ct ion 4 3 B of the Act by in se r t ion of E xp la n a ti on- 5 and to s e ct io n 3 6 ( 1) ( va ) of the Ac t by in se r ti on of Exp la n a ti on -2, b oth to th e e f fe ct th a t d ue da te fo r p a yme nt of e mp loy ee s ' contr i b uti on to ESI a n d PF , for the p ur p ose of cl a imi n g d e d uc ti on of t he sa i d amoun t a s p e r th e pr ov is io ns of se c ti on 3 6 (1 ) (v a ) of t he Ac t wa s n ot gov e r ne d b y se cti on 43 B s ti pu l a tin g the d ue da te to b e ti l l the fi l in g o f r e tur n of in come u/s 1 3 9 (1 ) of the Act, me a ni n g ther e b y the e mp loy ee s ' c ont r ib u tio n to E SI a n d P F w a s t o b e p a id b y d ue da t e spe c if ie d in th e i r re spe c tive Ac ts f or t he p u rp os e of cl a imi n g d e d uc ti on t he re of. Th e Ld .C I T(A ) he ld th a t t he sa id a me nd me nt t hou gh e ffe c te d b y th e F in a n ce A ct, 2 0 21 b ut ITA No.114/Chd/2021 A.Y. 2019-20 Page 3 of 6 wh e n re a d in th e b a ck gr ou nd of t he de ci si on o f th e H on' ble Ap e x C our t in th e ca se of A ll i e d Mot or s P vt . Lt d. Vs . C I T, 9 1 Ta x ma n, 2 0 5 ( S C ) , a n d th e in ten ti on of th e Le gis la tu r e se t out thr ou gh th e Me mor a n d u m to th e F i na n ce Ac t 2 0 2 1 wh i le i n tr od uc in g th e Exp l a na ti on s to the se ct ions, ma de it cl e a r t ha t the sai d a me n dme nts wo ul d a p p ly t o a ll pe nd i ng ma tte r s as on d a te . Acc or d in gly, he br u she d a si de the con te n ti on of t he Ld .C ou ns e l fo r the a ss e ssee th a t th e i ss ue a lr e a d y s tood de ci de d in i ts f a vou r by th e H on' ble Jur is d ic ti ona l Hi gh C our t. Th e r e f or e a p pl yi n g t he a me nd me nts to se c tio n 4 3 B a n d se cti on 3 6( 1 ) (v a ) of the Ac t, the Ld .C I T(A ) up h e l d the d i sa l lo w a nc e of e mp lo ye r s' con tr ib u tio n to ES I a n d P F n ot p a id b e f ore the d ue d a te sp e ci f ie d i n the sa i d Ac ts.
3. B e f ore u s the L d .C ou ns e l for the a s se s se e su bmi tte d tha t va r i ou s B e nc he s o f the I TA T h a ve a l re a d y a dj ud i ca te d thi s is su e i n fa v our of th e a sse ssee . He re fe rre d to t he de ci si on o f the I TA T, D e l hi B e nc h i n th e c a se of I n sta Exhi b i tio n Pv t. L td V s. A dd l . C I T i n I TA N o. 6 9 41 / D e l /2 01 7 , da t e d 0 3 .0 8 .2 0 21 , t he de ci si on of I TA T, H yd e r a b a d B e nch i n the c a se of C r es ce nt Roa dw a ys P vt. Ltd ; Vs . D C I T i n I TA N o.1 9 5 2 /Hy d /2 0 1 8, d a te d 01 . 0 7. 2 0 21 a n d th e d e c is ion of ITA No.114/Chd/2021 A.Y. 2019-20 Page 4 of 6 I TA T C h a n d i ga r h B e n ch in th e c a se of H ot e l Su r ya Vs . D C I T in I TA N os .1 3 3 & 1 34 /C h d /20 2 1 , da t e d 0 5 .0 8 .2 0 21. C o py of the or de r s w a s p la ce d be fore u s.
4. Th e Ld . D R w a s un a b le to b r i ng a ny con tr a r y j udgme nt to ou r n oti ce , n or w a s a n y d i sti ng ui sh in g fa c ts br ou gh t to our noti ce . He how e ve r re l ie d on the or de r of the CI T( A) .
5. W e ha ve he a rd b ot h t he p a rt ie s. I t is n ot de n ied th a t t he e mp loy ee s c ont rib ut ion t o ESI a nd P F was a l l ow a b le a nd cl a ime d a s d e d uc ti on b y the a s se sse e on th e str e ngt h of va r io us d e c is i ons of th e j ur i sd i cti on a l H i gh C ou r t ho ld i ng con tr ib u tio ns d ep osi te d b y the du e da te o f f i li ng of r e t ur n of in come u/s 13 9 ( 1) of the A ct a s a l low a b l e . The Re ve n ue ha s di sa l l ow e d the sa me i n the i mp ugn e d ye a r b y a pp lyi n g t he a me nd me nt ma d e b y Fi n a nc e A ct 2 02 1 to se cti on 3 6 (1 ) (v a ) a nd 4 3 B of th e A ct a l l ow in g the c la i m of su ch d e d uc ti on on ly wh e n p a id b y d ue da te s s pe ci fied i n t he i r re spe cti ve Act s, hol d in g th e a me nd me n t to b e a p p lic a b le on a l l pe nd i ng ca s e s pos t the a me nd me n t.
6. W e h a ve gone thr ou gh th e or de rs of the c oor d in a te B e n che s of the I TA T ci te d by th e Ld. C ou ns e l f or the a ss e ssee be fore us a n d hav e n ote d tha t i t h a s b e e n co ns iste n tl y he l d ITA No.114/Chd/2021 A.Y. 2019-20 Page 5 of 6 tha t th e a me nd me n t to se c ti on 3 6 (1 ) ( va ) a n d u/s 4 3B of the Ac t e f fe c ted by th e F i na n ce Ac t 2 0 2 1 i s a p p l ic a ble pr os p e cti ve l y , rea d in g fr om t he Note s o n C la u se s a t th e ti me of i n tr od uc tio n o f t he Fi n a nce A ct, 2 0 2 1, s pe ci fi call y s ta ti ng the a me n dme nt b e i ng a pp l i ca b le i n r e la ti on to a sse ssme nt ye a r 2 0 2 1 -2 2 a nd sub s e q ue nt ye ar s. Th e r e f ore the a d d it ion , we hol d , c a nn ot b e ma d e on t he s tr e n gth of the ame n dme nt e ffe c te d b y Fi n a nc e A ct 2 0 2 1 to se ct ion 3 6 (1 ) ( va ) /43 B of t he Act . Mor e ove r it is an a dmi tte d po si tio n th a t t he ju r is di ct ion a l H ig h C our t ha s i n va r io us d e ci si on s he ld tha t e mp loy ee s c ont r ib u tio n to ESI & PF is a l l ow a bl e i f p a id b y the d ue d a te of f il i ng r e tu r n of in come u /s 1 3 9 ( 1) o f t he Ac t. Th e ju r is di ct ion a l H ig h C our t ha s he ld s o i n the f oll ow i ng ca se s:
1) C I T V s. N u ch e m Li mi te d , I TA N o.3 2 3 of 2 0 0 9
2) C I T V s. H e ml a E mb ro id e r y Mi ll s P vt.
Ltd .( 2 01 4 ) , 36 6 I TR 16 7
7. In v ie w of the a b ove , we h old t ha t the cl a i m of e mp loy ee s con tri bu ti on to E SI and PF as per se cti on 36 ( 1 )( va ) of the Ac t ca n not be den ie d i n t he imp u gne d ye a r , i. e . 2 01 9 -2 0 on th e b a si s of a me ndme nt ma de to t he se cti on by Fi na n ce Act 20 2 1 . Th e or d e r of t he Ld . C I T( A) up ho ld i ng the s a id di s a ll ow a n ce to the tun e of Rs .1 8 ,21 ,0 8 8 /- is ITA No.114/Chd/2021 A.Y. 2019-20 Page 6 of 6 the re fo re se t a s id e a nd t he AO i s di r e c te d to a l low t he cl a i m of th e a s se sse e . .
8. I n the re s ul t, the a p p e a l of t he a sse s se e i s a l lo we d.
O r de r p r on oun ce d on 4 t h O ct obe r , 2 02 1 .
Sd /- S d/-
संजय गग अ नपण
ू ा ग%ु ता
(SANJAY GARG) (ANNAPURNA GUPTA)
याय क सद य/Judicial Member लेखा सद य/Accountant Member
)दनांक /Dated: 4th October, 2021
*रती*
आदे श क त*ल+प अ,े+षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय-
ु त/ CIT
4. आयकर आयु-त (अपील)/ The CIT(A)
5. +वभागीय त न0ध, आयकर अपील$य आ0धकरण, च2डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar