M/s. Kribha Handicrafts Pvt. Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

CO 39/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1130 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER CROSS OBJECTION NO.39/AHD/2017 IN ./ ITA.NO. 115 / AHD/201 7 / ASSTT. YEAR: 20 13 - 20 1 4 M/S.KRIBHA HANDICRAFTS PVT. LTD., 1, SUBHASH NAGAR, NR. GIRDHARNAGAR, SHAHIBAUG, AHMEDABAD - 380004. PAN : AAECK2096H VS D.C.I.T , CIRCLE2(1)(2), 1 ST FLOOR, NAVJEEVAN TRUST BLDG., AHMEDABAD 380014. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : LETTER BY SHRI M.J. SHAH REVENUE BY : SHRI S.K. DEV, SR. D. R / DATE OF HEARING : 05 / 0 9 / 201 8 / DATE OF PRONOUNCEMENT: 05 / 0 9 /201 8 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ON RECEIPT OF NOTICE IN THE REVENUE S APPEAL BEARING NO. 115/AHD/2017 , THE ASSESSEE HAS FILED CROSS OBJECTION BEARING NO.39/AHD/2017 FOR ASSTT.YEAR 2013 - 14 . 2. IN THE C ROSS O BJECTION , THE ASSESSEE HAS PLEADED THAT LD.CIT(A) HAS ERRED IN LAW AND IN FACTS CONFIRMING THE ADDITION OF RS.24,411/ - WHICH WAS ADDED BY THE AO WITH THE HELP OF SECTION U/S.36(1)(VA) OF THE INCOME TAX ACT ON ACCOUNT OF LATE PAYMENT OF EMPLOYEES CONTRIBUTION TO THE P.F ACCOUNT. CO NO . 39 /AHD/201 7 IN ITA NO.115/AHD/2017 2 3. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION CONTENDING THEREIN THAT ASSESSEE DOES NOT PRESS THE CROSS OBJECTIO N, THE SAME IS TO BE DISMISSED AS WITHDRAWN. 4. LD. D.R HAS NO OBJECTION, ACCORDINGLY WE DISMISS THE CROSS OBJECTION BEING WITHDRAWN. O RDER PRONOUNCED IN THE COURT ON 05/09/2018 AT AHMEDABAD. - SD - - SD/ - (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER (TRUE COPY) AHMEDABAD; DATED 05 / 0 9 /201 8 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD