Ascendum Solutions (India) Pvt. Ltd., Ahmedabad V. The ITO, Ward-1(1)(4), Ahmedabad

ITA 1944/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6110 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2017
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 1944/AHD/2017 (ASSESSMENT YEAR : 2013-14) ASCENDUM SOLUTIONS (INDIA) PVT. LTD., 19, AKSHAT KALYAN SOCIETY, NR. NAGRI HOSPITAL, MITHAKHALI, AHMEDABAD. VS. ITO, WARD 1(1)(4), AHMEDABAD. [PAN NO. AAGCA 8236 M] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENT BY : SHRI B. P. SRIVASTAVA, SR. D.R. DATE OF HEARING 31/07/2019 DATE OF PRONOUNCEMENT 06/08/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 28.07.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, AHMEDABAD ARISING OUT OF THE ORDER DATED 23.03.2016 PASSED BY THE LEARNED DCIT, CIRCLE-1(1)(4), AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX AC T, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR 2013-14. 2. ADMITTEDLY THE EMPLOYEES CONTRIBUTION TO PF AND ESIC WAS DEPOSITED BY THE ASSESSEE AFTER THE DUE DATE PRESCRIBED UNDER THE R ELEVANT PROVISION OF THE ACT AND HENCE RELYING UPON THE PROVISION OF SECTION 36(1)(VA) R.W .S. 2(24)(X) AND ALSO THE JUDICIAL PRONOUNCEMENT MADE IN THE CASE OF CIT-VS-GUJARAT ST ATE ROAD TRANSPORT CORPORATION REPORTED IN [2014] 41 TAXMANN.COM 100 (GUJARAT), TH E LEARNED AO DISALLOWED - 2 - ITA NO.1944/AHD/2017 ASCENDUM SOLUTIONS (INDIA) PVT. LTD. VS. ITO ASST.YEAR 2013-14 RS.2,52,715/- BUT IT IS THE CASE OF THE ASSESSEE TH AT SUCH CONTRIBUTION HAS BEEN MADE BEFORE THE DUE DATE OF FILING OF RETURN OF INCOME A ND EVEN BEFORE THE COMPLETION OF FINANCIAL YEAR AND HENCE DISALLOWANCE IS NOT PERMIS SIBLE. 3. APART FROM THAT, THE LEARNED AR ALSO RELIED UPON THE ORDER PASSED BY THE CO- ORDINATE BENCH WHEREIN THE ISSUE HAS BEEN SET ASIDE TO THE FILE OF THE LEARNED AO ON THE PREMISE THAT THE SAME ISSUE IS STILL PENDING BEFORE THE HONBLE APEX COURT AND AFTER THE DISPOSAL OF THE ISSUE BY THE APEX COURT, THE LEARNE D AO HAS BEEN DIRECTED TO APPLY HIS MIND TO DECIDE THE MATTER ACCORDINGLY. HOWEVER, WE ARE AFRAID TO ACCEPT THE SAID ARGUMENT ADVANCED BY THE LEARNED AR SINCE THERE IS NO SUCH ORDER OF STAY PASSED BY THE HONBLE APEX COURT ON MATTER WHERE THE IDENTICAL IS SUE IS INVOLVED. TILL DATE THE PRONOUNCEMENT MADE BY THE HONBLE JURISDICTIONAL HI GH COURT IN THE MATTER OF GSRTC HAS ATTAINED THE FINALITY AND HENCE WE FIND NO REAS ON TO DISTURB THE ORDER PASSED BY THE AUTHORITIES BELOW IN MAKING DISALLOWANCE OF SUCH CO NTRIBUTION. IN THAT VIEW OF THE MATTER, WE FIND NO MERIT IN THE APPEAL FILED BY THE ASSESSE E BEFORE US. HENCE SAME IS DISMISSED. 4. GROUND NO.2 & 3 : AT THE TIME OF HEARING OF THE INSTANT APPEAL, THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT HE DOSE NOT WANT TO PRESS THESE GROUNDS, HENCE THE SAME ARE DISMISSED AS NOT PRESSED. 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/08/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/08/2019 PRITI YADAV, SR.PS - 3 - ITA NO.1944/AHD/2017 ASCENDUM SOLUTIONS (INDIA) PVT. LTD. VS. ITO ASST.YEAR 2013-14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-2, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 31.07.2019 (DICTATION PAGES 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.08.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 06.08.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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