2024 (1) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n u/s 143(1) based on certain inputs from tax audit report of the assessee in respect of the disallowance of Rs. 19,84,415.00 on account of delay in making the payment towards the employee's contribution for Provident fund/ESI. 1.2. That Ld. CIT(A) did not appreciate the fact that the impugned amount of Rs. 19,84,41500 were duly paid before the due date of section 139(1). 2. That other ground shall be pressed at the time of hearing." 2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2019-20 on 30.09.2019, declaring an income of Rs. 14,66,150/-. The A.O/CPC, Bengaluru vide intimation issued u/s. 143(1) of the Act, dated 06.03.2020 disallowed the assessee's claim for deduction of delayed deposit of employees share of contribution towards ESI/PF of Rs. 19,84,415/- u/s. 36(1)(va) of the Act and determined its income at Rs. 34,50,570/-. 3. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. Observing, that the disallowance of the assessee's claim for deduction of delayed deposit of employees share of contribution towards ESI/PF was rightly made by the A.O u/s. 36(1)(va) of the Act, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presentative (for short 'DR') had raised objection to the seeking of the condonation of delay in filing of the present appeal by the assessee appellant. 8. I have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 9. On a careful perusal of the facts leading to the delay in filing of the present appeal, I am unable to persuade myself to subscribe to the same. I, say so, for the reason that the delay in filing of the present appeal can by no means be held to be justified for the reason that partners of the assessee firm had remained unaware about the order passed by the CIT(Appeals) dated 29.09.2021 which was dropped in the email account of his accountant, viz. Shri Amitabh Paul. As the reason given by the assessee firm regarding the inordinate delay involved in filing of the present appeal does not inspire any confidence, and in fact reveals a lackadaisical conduct of the partners of the assessee firm, therefore, the same cannot be summarily accepted on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e present case is acting in defiance of law, therefore, there can be no reason to allow its application and condone the substantial delay of 690 days involved in preferring of the captioned appeal. 12. Also, I may herein draw support from a Third Member decision of a coordinate Bench of the Tribunal, in the case of Jt. CIT Vs. Tractors and Farm Equipments Ltd. (2007) 104 ITD 149 (Chennai), wherein a fine distinction was drawn between normal delay and inordinate delay. It was held as under: "A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach, but in the latter case no such consideration may arise and such a case deserves a liberal approach." In the present case, the delay of 690 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee that the same had occasioned on account of failure on the part of assessee before the Tribunal. 13. Also, as observed by the Hon'ble Supreme Court in the case of Ramlal, Motilal and Chotelal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... callous approach and lackadaisical conduct that it had adopted at the stage of filing of the appeal before me, therefore, the judgment mentioned above of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. Mst. Katiji and Others (supra) would not carry its case any further. Accordingly, as in the captioned appeal before me, as there is no "sufficient cause" explained by the assessee appellant leading to the delay of 690 days in the filing of the appeal before me, therefore, the judgment above would not assist its case before me. 15. In the result, the appeal of the assessee firm in ITA No.315/RPR/2023 for A.Y. 2019-20 is dismissed in terms of my aforesaid observations. Order pronounced in open court on 05th day of December, 2023. ============= Document 1 8/03 BB 2021 SGA शपथ-पत्र अपवर्ता निम्नलिखित कथन शपथ पूर्वक करता हॅू कि :- OF CHHI पार्टनर फर्म ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¥à¤¤ email बनाया है तथा वही इसको देखता है तथा हमारे लिए इस्तेमाल करता है। यह कि हम इस काम के लिए अपने अकाऊंटेड श्री अमिताभ पाल पर पुरी तरह निर्भर है। है यह कि पिछले दिनो दिनॉक 08/10/2023 को हमारे एकाउंटेट ने मुझे बताया की इंकमटेक्स डिपार्टमेंट à¤....