M/s H.D. Enterprises, Bhuj V. The Income Tax Department, The CIT(A), NFAC, Delhi, Delhi

ITA 122/RJT/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8555 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2022
• Assessment Year: misc
• Appeal Filed On: 03-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No. 122 /Rjt/202 1 ( नधा रण वष / A ss es sment Year : 2017-18) H. D. E nt e r pr is e s 10 1, H D Ho us e, P o oj a C o m p le x - A, A b o v e IC I C I B a n k, S ta ti on R o a d , B h uj , K u tch 3 70 00 1 ( G u j ar a t) बनाम/ Vs . T h e I T O / T h e CI T ( A) N a t io na l Fa c el e s s A p p ea l C e ntr e ( N FA C ) , De lhi 1 1 00 01 थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A B FH 2 6 1 4 Q (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri D. M. Rindani, A.R. यथ क ओर से / Respondent by : Shri B. D. Gupta, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 03/11/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 14/11/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the assessee is directed against the order dated 08.07.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 11.12.2019 passed by the Learned ACIT, Circle-1, G’dham under section 143(3) of the Income ITA No. 122/Rjt/2021 H. D. Enterprises vs. ITO/ CIT(A) Asst.Year –2017-18 - 2 – Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2017- 18. 2. The Learned Counsel appearing for the assessee with all his fairness submitted before us that the issue relating to the payment of contribution of Employees’ Provident Fund, which has been decided against the assessee, has been finally got settled by the Hon’ble Supreme Court whereby and whereunder the decision passed by the Hon’ble Jurisdictional High Court on the same issue, has been upheld. In that view of the matter, the assessee’s appeal fails. We do not find any merit in the appeal preferred by the assessee, thus, the same is hereby dismissed. 3. In the result, assessee’s appeal is dismissed. This Order pronounced on 14/11/2022 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 14/11/2022 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t