Tribunal directs verification of GST and PF payments, instructs AO to delete additions on timely payments.

The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the authenticity of the documents submitted by the assessee regarding GST and PF payments. If the payments were made within the stipulated time, the AO was instructed to delete the additions. The Tribunal found that the AO's failure to consider the assessee's response to the notice constituted a mistake apparent from the record.

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Issues Involved:
1. Sustaining addition of GST payable.
2. Sustaining addition of PF payable.
3. Sustaining addition for delay in payment of Employee's Contribution to Provident Fund.
4. Validity of disallowance for delay in payment of PF in Rectification order/Intimation u/s 154 r.w.s 143(1).

Summary:

1. Sustaining addition of GST payable:
The assessee contested the addition of Rs. 7,48,076/- as GST payable, arguing it was covered under section 43B and fully paid before the due date of filing the Income Tax Return (ITR). Despite submitting proof of payment to both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)], the CIT(A) upheld the addition, which the assessee claimed was against the law of natural justice.

2. Sustaining addition of PF payable:
The assessee challenged the addition of Rs. 18,236/- for PF payable for March 2018, paid on 15.04.2018, asserting it was paid within the due date prescribed under the respective Act and before the due date of filing ITR. Proof of payment was submitted to both the AO and CIT(A), but the CIT(A) confirmed the addition, which the assessee argued was unjust and against natural justice.

3. Sustaining addition for delay in payment of Employee's Contribution to Provident Fund:
The assessee disputed the addition of Rs. 12,226/- for delayed payment of Employee's Contribution to Provident Fund, contending it was paid before the due date of filing ITR. The CIT(A) ignored the assessee's submission and upheld the addition, which the assessee claimed was unjust and against natural justice.

4. Validity of disallowance for delay in payment of PF in Rectification order/Intimation u/s 154 r.w.s 143(1):
The assessee argued that the disallowance for delay in payment of PF was not a mistake apparent from the record, making the addition in the Rectification order/Intimation u/s 154 r.w.s 143(1) and its sustenance by CIT(A) legally invalid.

Tribunal's Decision:
The Tribunal noted that the assessee's response to the notice u/s 143(1)(a) was not considered by the AO, which constituted a mistake apparent from the record. The Tribunal found merit in the assessee's contention that the payments were made within the stipulated time and directed the AO to verify the authenticity of the documents submitted by the assessee and delete the addition if the payments were indeed made within the specified time. The appeal was partly allowed for statistical purposes.

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