M/s. Checkmate Facility & Electronic Solutions Pvt. Ltd., Ahmedabad V. The Dy.CIT.,Circle-1(1), Baroda

ITA 2176/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8165 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-09-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 28-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANIL R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 2176/AHD/2014 (ASSESSMENT YEAR: 2010-11) M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTIONS PVT. LTD. 1, GAJANAND APARTMENT, DALAL ROAD, GOLWAD, FATEHGUNJ, BARODA-390002 V/S DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), BARODA (APPELLANT) (RESPONDENT) PAN: AACCC5367P APPELLANT BY : SHRI ANIL R. SHAH, AR RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. ( )/ ORDER DATE OF HEARING : 16 -11-201 7 DATE OF PRONOUNCEMENT : 17 -11-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-I, BARODA DATED 20.06.2014 PERTAINING TO A.Y. 2010-11. ITA NO. 2176 /AHD/2014 . A.Y. 2010-11 2 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 14,82,394/- MADE BY THE A.O . ON ACCOUNT OF DELAYED PAYMENT OF ESI AND PF OF EMPLOYEES. 3. THE ISSUE RAISED BY THE ASSESSEE IS NO MORE RES INT EGRA AS THE SAME HAS BEEN CONSIDERED AND DECIDED BY THE HONBLE JURISDICTIONA L HIGH COURT OF GUJARAT AGAINST THE ASSESSEE AND IN FAVOUR OF THE REVENUE B Y THE JUDGMENT IN THE CASE OF GSRTC 366 ITR 170. 4. RESPECTFULLY FOLLOWING THE JUDGMENT OF THE HONBLE JURISDICTIONAL HIGH COURT, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. ORDER PRONOUNCED IN OPEN COURT ON 17 - 11- 20 17 SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 17 /11/2017 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