Case Number: ITA 2982/DEL/2022
Appellant: Parminder Kumar, s/o Sh. Krishna Gopal, 423/8, Adarsh Nagar, Sonepat, Haryana
Respondent: Income Tax Officer, Ward-3, Sonepat, Haryana
Assessment Year: 2018-19
Case Filed on: 2022-12-22
Order Type: Final Tribunal Order
Date of Order: 2023-06-07
Pronounced on: 2023-06-07
PAN No.: AGKPK8247K
The present appeal was filed by the assessee, Parminder Kumar, against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 28.10.2022. The case revolves around the disallowance of delayed deposits of GST for the assessment year 2018-19.
The appellant raised several grounds challenging the disallowance made by the Assessing Officer (AO) and confirmed by the NFAC. The key grounds included:
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘F’ presided by Dr. B. R. R. Kumar, Accountant Member, and Shri Yogesh Kumar U.S., Judicial Member, examined the grounds of appeal and the facts presented by both the appellant and the revenue.
The Tribunal noted the following:
The assessee filed a return of income for AY 2018-19 declaring total income and claimed a refund. The return was processed u/s 143(1) of the Act with disallowances of Rs. 37,69,476 under Section 43(B) for non-remittance of GST within the due dates. Aggrieved by the intimation, the assessee filed a rectification request, which was denied. The assessee then appealed to the CIT(A), who dismissed the appeal.
The Tribunal examined the specific claims of the assessee that the amounts were deposited within the stipulated time and were never part of the profit and loss account. Considering these claims, the Tribunal directed the CIT(A) to adjudicate this issue de novo.
In conclusion, the Tribunal partly allowed the appeal for statistical purposes.
In conclusion, the Tribunal allowed the appeal of the assessee, Parminder Kumar, partly for statistical purposes. The judgment was pronounced in the open court on 07/06/2023.
Order Pronounced in the Open Court on: 07/06/2023
Signed by: Dr. B. R. R. Kumar, Accountant Member, and Shri Yogesh Kumar U.S., Judicial Member
Assistant Registrar: R.N, Sr. PS
The orders were forwarded to the appellant, respondent, CIT, CIT(Appeals), and the DR: ITAT as per the usual procedure.
The case was filed primarily due to the appellant’s contention that the disallowances made by the Income Tax Officer were based on delayed deposits of GST, which were either deposited within the stipulated time or never part of the profit and loss account. The Tribunal, after examining the facts and arguments, concluded that the CIT(A) should re-examine these issues, leading to the partial allowance of the appeals for statistical purposes.
Parminder Kumar vs. ITO, Ward-3, Sonepat – Appeal Against GST Addition for AY 2018-19
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