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2022 (7) TMI 381 - AT - Income TaxAddition u/s 43B - addition for other liabilities standing in the balance sheet as on the close of the year for want of proof of payment of said liabilities before the due date of filing return of income - HELD THAT:- As on going through the above finding of this Tribunal and also the balance sheet as on 31.03.1994 find merits in the contention of the ld. Counsel for the assessee. Ld. CIT(A) erred in confirming the addition for additional sales-tax and central sales-tax u/s. 43B of the Act because both these amounts were not on account of liability for the year under appeal and they were brought forward balance of other liabilities from AY 1992-93. Thus, both the additions are deleted. Ground no. 1 of the assessee is allowed. Unpaid tax liabilities u/s. 43B - As current year sales tax realization of Rs. 9,76,402/-, only a sum of Rs. 34,207/- remains due to have been paid before the due date of filing the return of income which attracts the provisions of Section 43B of the Act. Out of the alleged addition except the sum of Rs. 34,207/- the balance is either brought forward balance from preceding years which have already been considered in the previous assessment year and remaining already stands paid which do not call for invoking the provisions of Section 43B on such amount. Therefore, out of impugned addition we delete the addition and confirm the remaining addition for unpaid tax liabilities u/s. 43B of the Act. Thus, ground no. 2 is partly allowed. Addition on account of agricultural tax - HELD THAT:- As per paper book we find that the said amount has been paid on 30.04.1995 and this fact remains uncontroverted. We, therefore, delete the addition of Rs. 556/- made u/s. 43B of the Act and allow ground no. 3 raised by the assessee. Disallowance of employees' contribution towards PF & ESI u/s. 36(1)(va) r.w.s. 43B of the Act pertaining to March, 1995 - HELD THAT:- Though there is a delay in deposit by 10 days as it has been paid on 24.04.1995, but both the lower authorities denied the deduction alleging that the same has not been paid as per the due date prescribed in the PF & ESI Act. However, this fact is not in dispute that the alleged amount has been paid before the due date of filing return of income u/s. 139(1) of the Act and as per the consistent view taken by Hon'ble Courts and also jurisdictional in the case of CIT vs. Vijay Shree Ltd. [2011 (9) TMI 30 - CALCUTTA HIGH COURT] we find that no disallowance for the said amount was called for. We, therefore, delete the addition u/s. 43B of the Act - Appeal of assessee allowed.
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