Smt. Kanaklata R. Shukla, Baroda V. The Income Tax Officer, Ward-4, Bharuch

ITA 2005/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5682 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 03-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KUSHAL RATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 2005/AHD/2014 (ASSESSMENT YEAR: 2010-11) KARNAKLATA R. SHUKLA F/B- 12, SARDAR PATEL COMPLEX, NEAR SBI BANK,GIDC, ANKLESHWAR-393002 V/S INCOME TAX OFFICER, WARD- 4, BHARUCH (APPELLANT) (RESPONDENT) PAN: BCMPS4086D APPELLANT BY : SHRI KUSHAL RATHI, A.R. RESPONDENT BY : SHRI K. MADHUSUDAN, SR. D.R. ( )/ ORDER DATE OF HEARING : 25 -07-201 7 DATE OF PRONOUNCEMENT : 27 -07-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)-V, BARODA DATED 25.02.2014 PERTAINING TO A.Y. 2010-11. ITA NO. 2000 5/AHD/2014 . A.Y. 2010-1 1 2 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 10,03,611/- BEING AMOUNT OF EMPLOYEES CONTRIBUTION TO PF AND ESIC PAID AFTER THE DUE DATE PROVIDED IN THE ACT. 3. THE PAYMENT SCHEDULE READS AS UNDER:- ESIC PAYMENT DETAILS : MONTH EMPLOYER'S CONTRIBUTION EMPLOYEE S' CONTRIBUTION TOTAL DUE DATE DATE OF PAYMENT JULY, 2009 120753 44819 165572 21 . 08.2009 22.09.2009 OCF,2009 110370 41093 15 1463 221.11 . 2009 29.12.2009 DEC, 2009 51195 19102 70297 21.01.2010 23.02.2010 MARCH, 2010 76513 28555 1 05068 21.04.2010 12.06.2010 TOTAL 358831 133569 492400 PROVIDENT FUND PAYMENT DETAILS : MONTH EMPLOYERS CONTRIBUTION EMPLOYEES CONTRIBUTION TOTAL DUE DATE DATE OF PAYMENT APRIL, 2009 80996 71415 152411 15.05.2009 18.06.2009 JULY, 20 09 218214 192400 410614 15.08.2009 25.09.2009 OCT, 2009 196645 173377 370022 15.11.2009 23.12.2009 DEC, 2009 128449 113252 241701 15.01.2010 23.02.2010 JAN, 2010 105220 92772 197992 15.02.2010 20.04.2010 FEB,2010 100967 89021 189988 15.03.2010 20.04.20 10 MARCH, 2010 156298 137805 294103 15.04.2010 12.06.2010 TOTAL 986789 870042 185631 ITA NO. 2000 5/AHD/2014 . A.Y. 2010-1 1 3 4. A PERUSAL OF THE AFOREMENTIONED CHART SHOWS THAT TH E ASSESSEE HAS MADE THE PAYMENTS MUCH AFTER THE DUE DATE, THEREFORE, THE CA SE OF THE ASSESSEE IS HIT BY THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COU RT OF GUJARAT IN THE CASE OF GUJARAT STATE ROAD TRANSPORT CORPORATION 366 ITR 17 0. 5. RESPECTFULLY FOLLOWING THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT, WE DO NOT FIND ANY MERIT IN THIS APPEAL OF THE ASSE SSEE AND THE SAME IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27 - 07- 20 17 SD/- SD/- (S.S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 27/07/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD `