Jayesh Parshotamdas Patel, Ahmedabad V. The ITO, Ward-5(3)(5), Ahmedabad

ITA 229/AHD/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2646 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC-3
• Assessment Year: 2019-2020
• Appeal Filed On: 29-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-3” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 2 2 9/ A h d /2 0 21 ( A s s e s s me nt Y ea r : 20 1 9- 20 ) Ja ye s h Pa r s ho ta m d as Pa te l 5/9 9 , S un da r N a gar Fl a t s , Na r an pu r a , Ah me da bad-3 80 01 3 V s . I T O War d - 5 ( 3) ( 5 ) , A h me da ba d [ P AN N o. A D ZP P3 7 11 D ] (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Shramdeep Sinha, Sr. DR D a t e of H ea r i ng 22.07.2022 D a t e of P r o no u n ce me nt 27.07.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 03.08.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the order dated 21.02.2020 passed by the ADIT(CPC), Bengaluru under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2019-20. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. ITA No. 229/Ahd/2021 Jayesh Parshotamdas Patel vs. ITO Asst.Year –2019-20 - 2 - 3. This matter relates to in confirming the addition on account of late payment of PF contribution of Rs. 21,13,084/- as made by the Ld. ADIT, CPC, Bengaluru. 4. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee with all his fairness submitted that the issue involved in this particular matter relates to late payment of PF contribution has already been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170. 5. On the other hand, the Ld. DR relied upon the order passed by the authorities below. 6. Having heard the Ld. Counsels appearing for the parties, having regard to the facts and circumstances of the case particularly taking into consideration the ratio laid down by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC (supra) we find no merit in the appeal preferred by the assessee. Hence, the same is dismissed. 7. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 27/07/2022 Sd/- Sd/- (PRAMOD M JAGTAP) (Ms. MADHUMITA ROY) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 27/07/2022 TANMAY, Sr. PS TRUE COPY ITA No. 229/Ahd/2021 Jayesh Parshotamdas Patel vs. ITO Asst.Year –2019-20 - 3 - आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 22.07.2022 2. Date on which the typed draft is placed before the Dictating Member 25.07.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .07.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .07.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 27.07.2022 7. Date on which the file goes to the Bench Clerk 27 .07.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................