M/s C.Mohanlal Private Limited, Ahmedabad V. DCIT Circle-1(1)(2), Ahmedabad

ITA 1918/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8379 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 22-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 28

Judgement Text

ITA NO. 1918/AHD/2017 C MOHANLAL PRIVATE LIMITED VS. DCIT ASSESSMENT YEAR: 2014-15 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO. 1918/AHD/2017 ASSESSMENT YEAR: 2014-15 C MOHANLAL PRIVATE LIMITED ................. .APPELLANT 152, NEW CLOTH MARKET, OUTSIDE RAIPUR GATE, RAIPUR, AHMEDABAD [PAN : AAACC 6368 A] VS. DY COMMISSIONER OF INCOME-TAX ...........................RESPONDENT CIRCLE 1(1)(2), AHMEDABAD APPEARANCES BY: SUNIL TALATI FOR THE APPELLANT KEYUR PATEL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 12.04.2018 DATE OF PRONOUNCING THE ORDER : 17.04.2018 O R D E R PER BENCH : 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 16 TH JUNE, 2017 PASSED BY THE BY THE CIT(A)-1, AHMEDABA D, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2014-15. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT T HE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.7,68,268/-, WHICH WAS ADDED BY THE ASSESSING OFFICER WITH THE AID OF SECTION 36(1)(VA) R.W.S. 2(24)(X) O F THE INCOME-TAX ACT, 1961, FOR THE LATE PAYMENT OF EMPLOYEES CONTRIBUTION TO PF/ESI. 3. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE A FORESAID ISSUE IS SQUARELY COVERED AGAINST THE ASSESSEE BY HONBLE JURISDICTIO NAL HIGH COURTS JUDGMENT IN THE CASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPOR ATION, 366 ITR 170 (GUJ.), WHEREIN IT IS CATEGORICALLY HELD THAT IN THE CASE O F DELAYED DEPOSIT OF EMPLOYEES CONTRIBUTION TO PF, THE SAME WILL NOT BE DEDUCTABLE IN COMPUTING INCOME UNDER SECTION 28 OF THE ACT. THE LAW SO LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IS BINDING ON US. THE MERE FACT THAT AN APPEAL AGAINS T THE SAID DECISION IS PENDING BEFORE THE HONBLE SUPREME COURT DOES NOT DILUTE BI NDING NATURE OF THIS JUDICIAL PRECEDENT. AS REGARD DISMISSAL OF SLP IN THE CASE OF RAJASTHAN STATE BEVERAGES CORPORATION LTD, (2017) 84 TAXMANN.COM 185 (SC), IT IS ONLY ELEMENTARY THAT WHEN A SLP IS DISMISSED BY A NON-SPEAKING ORDER, IT DOES N OT CONSTITUTE A LAW DECLARED BY HONBLE SUPREME COURT, AND AS SUCH, IT IS NOT BINDI NG UNDER ARTICLE 141 OF THE ITA NO. 1918/AHD/2017 C MOHANLAL PRIVATE LIMITED VS. DCIT ASSESSMENT YEAR: 2014-15 PAGE 2 OF 2 CONSTITUTION OF INDIA. THE AUTHORITY, FOR THIS PRO POSITION, IS CONTAINED IN A SERIES OF JUDGMENTS OF HONBLE SUPREME COURT, INCLUDING, INTE R ALIA, IN THE CASES OF STATE OF MANIPUR VS. THINGUJAMBROJENMEETAI, (1996) 9 SCC 29; OM PRAKASH GARGI V. STATE OF PUNJAB, (1996) 11 SCC 399 AND SUN EXPORT CORPN V . COLLECTOR OF CUSTOMS, AIR 1997 SC 2658. WE, THEREFORE, SEE NO LEGALLY SUSTA INABLE MERIT IN THE CASE OF THE ASSESSEE AND, RESPECTFULLY FOLLOWING THE JUDGMENT O F HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF GUJARAT STATE ROAD TRANSPORT C ORPORATION (SUPRA), DISMISS THE GRIEVANCE OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 17 TH APRIL, 2018 SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 17 TH DAY OF APRIL, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER...16.04.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 16.04.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 17.04.2018....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 17.04.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 17.04.2018... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : 17.04.2018. 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......