Marudhar Industries Limited, Ahmedabad V. The DCIT, CPC, Bangalore Present Juridiction The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

ITA 232/AHD/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0976 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 09-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 232/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) Ma r u dh a r I nd us t r ie s L i mit ed 60 6- 6 11 , Ph a s e- I V , G I D C, V at va , A h m e da ba d बनाम/ Vs . DC I T , CP C B a ng a lo r e P re s e nt A O D y . C o mm is s i on e r o f I n c o m e T ax C ir c l e- 2( 1) ( 1) , A h m e d ab ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A B C M 4 0 7 0 C (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri P. D. Shah, A.R. यथ क ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR D a t e o f H e a r i ng 04/10/2023 D a t e o f P r o n o u nc e me n t 06/10/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The captioned appeal has been filed at the instance of the assessee is directed against the order dated 07.02.2023 passed by the National Faceless Appeal Centre (in short ‘NFAC’) under Section 250 of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’), arising out of the order dated 14.03.2019 passed by the DCIT, CPC, Bangalore, under Section 154 of the Act for Assessment Year 2017-18. 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. 232/Ahd/2023 (Marudhar Industries Limited vs. The DCIT, CPC) A.Y.– 2017-18 - 2 - 3. The issue involving in this particular case is relating to addition of employee’s contribution to Provident Fund and ESIC of Rs.22,58,236/- which was paid admittedly after the due date stipulated in the relevant fund under EPF, ESI & Welfare Funds Acts. 4. On the other hand, the Ld. DR relied upon the order passed by the authorities below. 5. The issue has already been decided by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170 against the assessee. In the present facts and circumstances of the case, we, therefore, respectfully relying upon the same, dismiss the appeal preferred by the assessee as same is found to be devoid of any merit. 6. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced on 06/10/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/10/2023 S. K. SINHA True Copy 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