Income Tax Appellate Tribunal - Kolkata
Smt Ranjana Singh, Kolkata vs The Ito, Wd-48(3), Kolkata, Kolkata on 3 February, 2017
I . T. A . N o. 1 2 6 5 / KO L . / 2 0 1 6
Assessment year: 2010-2011
Page 1 of 2
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA 'SMC' BENCH, KOLKATA
Before Shri P.M. Jagtap, Accountant Member
I.T .A. No. 1265/KOL/ 2016
Assessment Year: 2010-2011
Smt. Ran jana Singh,. ...................................................................Appellant
110, Naskar Para Ro ad,
Ghusuri,
Howrah-711 107
[PAN: BOTPS 2438 J ]
-Vs.-
Income Tax Officer,.........................................................................Respondent
Ward-48(3 ), Kolkata,
3, Government Place (West),
Kolkata-700 001
Appearances by:
Shri Nirmal Ko ushik , F.C .A., for the assessee
Shri Amitava Bhattacharjee, Addl. CIT, D.R., for the Department
Date of concluding th e hearing : December 21, 2017
Date of pronouncing the order : February 03, 2017
O R D E R
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-XXX, Kolkata dated 10.03.2014 and the solitary issue involved therein relates to the disallowance of Rs.1,07,529/- made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of belated payment of Employees Contribution to Provident Fund and Employees State Insurance.
2. I have heard the arguments of both the sides and also perused the relevant material available on record. As agreed by the ld. representatives of both the sides, the issue involved in the appeal of the assesee is squarely covered, inter alia, by the decision of the Hon'ble Calcutta High Court in the case of CIT -vs.- Coal India Limited (ITA 12 of 2015 dated 12 t h August, 2015), wherein it was held that the Employees Contribution to P.F. and E.S.I. is covered by section 43(B)(b) of the I . T. A . N o. 1 2 6 5 / KO L . / 2 0 1 6 Assessment year: 2010-2011 Page 2 of 2 Income Tax Act, 1961 and the same is allowable as deduction if it is paid beyond the due date prescribed in the relevant year but before the due date of filing of the return of income for the relevant year. Respectfully following the said decision of the Hon'ble Calcutta High Court, I delete the disallowance made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of belated payment of Employees Contribution towards P.F. and ESI and allow this appeal of the assessee.
3. In the result, the appeal of the assessee is allowed.
Order pronounced in the open Court on February 03, 2017.
Sd/-
(P.M. Jagtap) Accountant Member Kolkata, the 3 r d day of February, 2017 Copies to : (1) Smt. Ran jana Singh, C/o. Shri Ji tendra Ko ushik, Advocate, 19D, Muktaram Babu Street, Kolkata-700 007 (2 ) Income Tax Officer, Ward-48(3 ), Kolkata, 3, Government Place (West), Kolkata-700 001 (3) Commissioner of Income Tax(Appeals)-XXX, Kolkata;
(4) Commissio ner of Income Tax- ,
(5) The Depart ment al Represent ative
(6) Guard File
By order
Assistant Registrar,
Income Tax Appellate Tribunal,
Kolkata Benches, Kolkata
Laha/Sr. P.S.