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TMI Blog2019 (10) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... as recalled in Miscellaneous Application No. 612 & 613/Mum/2018 dated 03.05.2019. Hence, both the appeals were heard afresh. 2. In ITA No. 4789/Mum/2016 for AY 2007-08, the assessee has raised the following grounds of appeal: 1.1 The Ld. Comm. of Income Tax (Appeal) - 10, Mumbai has erred in upholding the finding of the AO that there is no mistake apparent from record in the order passed u/s 143(3) dated 20.07.2009 by the AO and consequently upholding the action of the AO in rejecting the application filed u/s 154 of the Act. 1.2 The Ld. Comm. of Income Tax (Appeal) - 10 Mumbai, has erred in law and in facts in not appreciating the contention and submission of the assessee that during the relevant previous year, service tax was not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was confirmed. Thus, further aggrieved, the assessee has filed the present appeal before this Tribunal. 3. We have heard the submission of ld. Authorized Representative (AR) of the assessee and ld. Departmental Representative (DR) for the revenue and gone through the orders of lower authorities. The ld. AR of the assessee submits that the disallowance made under section 43B in assessment order is contrary to the law. The levy of service tax on work contract was not applicable during the relevant period as the same was brought to tax only w.e.f. 01.06.2007. The ld. AR of the assessee also filed a reconciliation of disallowance under section 43B as per page No. 24 of the paper book, which is part of tax Audit report. The ld. AR of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order in accordance with law. Needless to order that before passing the order the Assessing Officer shall grant opportunity to the assessee. 6. In the result, this ground of appeal is allowed for statistical purpose. ITA No. 4790/Mum/2016 for A.Y. 2010-11 7. The assessee has raised the following grounds of appeal: 1.1 On the facts and in the circumstances of the case and in law, the learned CIT Appeal has erred in confirming the disallowance of deduction claimed u/s 43B by the assessee in respect of service tax amount reversed in the books of accounts during the relevant previous year. 1.2 Reasons assigned by him for confirming the disallowance of deduction claimed by the assessee are wrong and insufficient. 1.3 The Ld. Comm of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v)(ia) on account of delay in filing ESI & PF Contribution after due date. On appeal before the ld. CIT(A), the action of Assessing Officer on both the disallowance was confirmed. 9. We have heard the submission of ld. AR of the assessee and ld. DR for the revenue. The ld. AR of the assessee submits that Ground No.1 is identical to the Ground No.1 in appeal for A.Y. 2007-08, the Assessing Officer made disallowance on service tax due to non-payment in A.Y. 2007-08 as well. Part payment, which was made in the year under consideration and remaining amount, was reversed by the assessee. The Assessing Officer disallowed the remaining amount in this year. The ld. AR of the assessee submits that in case, the disallowance for A.Y. 2007- 08 under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-11 has disallowed a sum of Rs. 2,22,788/- being ESI and PF Contribution being paid after due date but before the date of filing return of income. We find that similar addition was made in A.Y. 2009-10 and on appeal before the ld. CIT(A), the addition/disallowance was deleted. Therefore, considering the fact that assessee claimed that the Employees Contribution was deposited before the due date on filing of return. Therefore, we direct the Assessing Officer to verify the facts about the deposits of Employees Contribution, if the same was deposited before the due date and grant relief to the assessee by following the decision of Hon'ble Bombay High Court in Ghatge Patil Transporters Ltd. (supra). 16. In the result, appeal of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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