M.S. Khurana Engineering Limited, Ahmedabad V. The ACIT, Circle-2(1)(2), Ahmedabad

ITA 1913/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7266 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 10-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 1913/AHD/2018 (ASSESSMENT YEAR: 2015-16) M. S. KHURANA ENGINEERING LTD. 2 ND FLOOR, MSK, PASSPORT OFFICE TO PANJRA POL ROAD, AMBAWADI, AHMEDABAD - 380015 VS. ACIT CIRCLE-2(1)(2), AHMEDABAD [PAN NO. AABCM4514F] ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : WRITTEN SUBMISSION REVENUE BY : SHRI ALOK KUMAR, SR. DR DATE OF HEARING 02.09.2021 DATE OF PRONOUNCEMENT 07 . 0 9 . 20 2 1 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 04.07.2018 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS)-2, AHMEDABAD ARISING OUT OF THE ORDER DATED 26.12.2017 PASSED BY THE ACIT, CIRCLE 2(1)(2), AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2015-16 WHEREBY AND WHEREUNDER DISALLOWANCE OF RS. 11,37,694/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF LATE PAYMENT OF EMP LOYEES CONTRIBUTION TOWARDS EPF AND ESI UNDER SECTION 36(1)(VA) OF THE ACT HAS BEEN CONFIRMED. 2. NONE APPEARED AT THE TIME OF HEARING OF THE APPE AL ON BEHALF OF THE ASSESSEE. HOWEVER, A WRITTEN NOTE OF SUBMISSIONS H AS BEEN FILED BY THE ITA NO.1913/AHD/2018 M. S. KHURANA ENGINEERING LTD. VS. ACIT ASST.YEAR 2015-16 - 2 - ASSESSEE BEFORE US. WE HAVE PERUSED THE SAID WRITT EN NOTE OF SUBMISSIONS AND HEARD THE LD. DR WHO RELIED UPON THE ORDER PASSED B Y THE AUTHORITIES BELOW. 3. UPON PERUSAL OF THE RECORDS AVAILABLE BEFORE US INCLUDING THE ORDER PASSED BY THE AUTHORITIES BELOW IT APPEARS THAT ASS ESSEE HAS DEPOSITED THE EMPLOYEES CONTRIBUTION TO THE TUNE OF RS. 11,37,69 4/- TO EPF & ESI AFTER THE DUE DATE. SINCE IN TERMS OF THE PROVISION OF SECTI ON 36(1)(VA) R.W.S. 2(24)(X) THE DEDUCTION FROM EMPLOYEES CONTRIBUTION IS ALLOWA BLE ONLY IF SUCH SUM IS CREDITED BY EMPLOYER TO THE EMPLOYEES ACCOUNT IN TH E RELEVANT FUND OR FUNDS BEFORE DUE DATE WHICH HAS ADMITTEDLY NOT DONE BY TH E ASSESSEE, THE LD. AO DISALLOWED SUCH CLAIM. 4. THE FIRST APPELLATE AUTHORITY RELYING UPON THE R ATIO LAID DOWN IN THE ORDER PASSED BY THE HONBLE JURISDICTIONAL HIGH COU RT IN THE CASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION (GSRTC) IN TAX APPEAL NO. 637 OF 2013 CONFIRMED SUCH ADDITION MADE BY THE LD. AO WHI CH, IN OUR CONSIDERED VIEW, IS JUST AND PROPER, WITHOUT ANY AMBIGUITY SO AS TO WARRANT INTERFERENCE. HENCE, WE CONFIRM THE ADDITION MADE BY THE LD. CIT( A). THE ASSESSEES APPEAL IS THUS, FOUND TO BE DEVOID OF ANY MERIT AND HENCE, DISMISSED. 5. IN THE RESULT, THE APPEAL PREFERRED BY THE ASSES SEE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07 / 0 9 /20 2 1 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/09/2021 TANMAY, SR. PS TRUE COPY ITA NO.1913/AHD/2018 M. S. KHURANA ENGINEERING LTD. VS. ACIT ASST.YEAR 2015-16 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 02.09.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.09.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 06 .09.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .09.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 07.09.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07.09.2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER