TMI Blog2023 (8) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... lso we cannot remain oblivion of the fact that the revised audit report filed u/s. 44AB was not there before the lower authorities at the time of processing of the assessee s return of income u/s. 143(1) and has been filed before us as additional evidence. As the claim of the assessee that the amount of GST payable as was reflected as payable in the balance sheet on 31.03.2019, is shown to have been deposited prior to the due date of filing of his return of income as provided in sub-section (1) of Section 139 of the Act, i.e., on the strength of his affidavit and the copy of GST payable account for A.Y. 2019-20, therefore, the revised audit report dated 25.02.2023 that has been filed by the him as an additional evidence being merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he auditor in form 3CD Report in Column No. 26(i)(B)(a) in as against column just to above column, as the same was paid on 26.06.2019 20.09.2019. Prayed that the provisions of Sec 43B are not applicable and disallowance of Rs. 80,289/-be deleted. 2. That under the facts and the law, the learned Commissioner of Income Tax (Appeals), NFAC, Delhi further erred in not admitting additional evidence filed under rule 46A of payment of 2 challans of Rs. 44,530 Rs. 37,000, certificate of auditor affidavit of the appellant confirming that above sums were paid towards GST. Prayed that the provisions of Sec 43B are not applicable the disallowance of Rs. 80,289/- be deleted. 2. Controversy involved in the present appeal lies in a narro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le from the records the auditor of the assessee had in his audit report reported at Sr. No. 26, as under: 26. (i)(b)(a) Paid on or before the due date for furnishing the return of income of the previous year under section 139(1) Section Nature of liability Amount Nil 26. (i)(B)(b) Not paid on or before the aforesaid date Section Nature of Liability Amount Tax, Duty, Cess, Fee etc. GST 80,289 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the aforesaid date. Elaborating on the reasons leading to the aforesaid mistake, it was submitted by the Ld. AR that the same had occasioned for the reason that the auditor had wrongly shuffled the relevant reporting at Sr. No. 26(1)(B)(a) as against those at Sr. No. 26(1)(B)(b). In sum and substance, it was the claim of the Ld. AR that the auditor instead of reporting that the GST of Rs. 80,289/- (supra) that was shown as payable in the assessee s balance sheet on 31.03.2019 was paid before the due date for furnishing return of income for the year under consideration u/s. 139(1) of the Act, had in spite of making a reference of the said amount in Column a had wrongly made reference of the same in Column b . The Ld. AR in order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid issue, I find that it is a matter of fact borne from record that the assessee had before the due date of filing of his return of income for the year under consideration deposited an amount of GST of Rs. 80,289/- that was shown as payable in his balance sheet on 31.03.2019. The aforesaid factual position is substantiated on a perusal of the revised audit report of the assessee u/s. 44AB of the Act dated 25.02.2023; affidavit filed by the assessee dated 04.03.2021 as was filed before the CIT(Appeals); and copy of the GST payable account for the immediately succeeding year i.e. A.Y.2019-20. Apart from that, I find from a perusal of the return of income as had been filed in the course of the proceedings before me that he had therein ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in all fairness requires to be revisited by the A.O, who shall in the backdrop of the aforesaid documentary evidence filed by the assessee to fortify his claim, therein verify the authenticity of the same. In case the assessee is able to substantiate his claim as had been raised by him in his revised audit report, which was uploaded on 25.02.2023, i.e. the amount of GST of Rs. 80,289/- was deposited by him on or before the due date of furnishing of his return of income for A.Y. 2019-20, then, the disallowance made by the A.O u/s. 43B of the Act shall stand vacated. 13. In the result, appeal of the assessee is allowed for statistical purposes in terms of my aforesaid observations. Order pronounced in open court on 27 th day of March ..... X X X X Extracts X X X X X X X X Extracts X X X X
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