Case Law Details
Atulbhai Ravjibhai Patel Vs DCIT (ITAT Ahmedabad)
Regarding the issue raised with respect to the excess disallowance of Rs.14,16,000/- be deleted as it is attributed due to arithmetic error, the assessee by way of his submission submitted that there was a typographical error in reporting the details of the employees’ contribution to PF in the Tax Audit Report for September 2017. It is also submitted that instead of the actual amount paid of Rs.1,57,315/-, an amount of Rs.15,73,315/- (number ‘3’ was typed twice) was reported. The Tax Auditor duly corrected the said error by filing the revised Tax Audit Report on 28.03.2019 and copy of the revised Tax Audit Report was placed on record. It is, therefore, submitted that the addition of Rs.14,16,000/- out of the total addition of Rs.23,97,818/- on account of such undisputed facts deserves to be deleted in absence of collection of any such amount from the employees towards PF.
It can be seen that intimation under section 143(1) of the Act was issued by the CPC on 17.05.2019 and the assessee has not made any attempt to file rectification petition against the intimation issued by the CPC u/s 143(1) of the Act. The assessee for the first time before this Tribunal has filed a combined challan of account for employees’ PF as well as the revised Tax Audit Report under Section 44AB of the Act. The revised Tax Audit Report was uploaded on 28.03.2019 which is much earlier than the intimation issued by the CPC dated 17.05.2019 under Section 143(1) of the Act. The learned DR appearing for the Department stated that this issue has not been properly projected before the NFAC and hence the same may be remitted back to the file of Assessing Officer for verification and correction. We are in agreement with the statement of the learned Departmental Representative and hereby remit this issue back to the file of the Assessing Officer to rectify the arithmetic mistake.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order dated 30.09.2021 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “CIT(A)”) relating to the Assessment Year 2018-19.
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