Dhruvi Pharma Pvt.Ltd., Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 2397/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8535 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 21-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2397/AHD/2016 ( / ASSESSMENT YEAR : 2013-14) DHRUVI PHARMA PVT.LTD. 302, ISCON MALL STAR INDIA BAZAR JODHPUR CHAR RASTA SATELLITE, AHMEDABAD / VS. THE DCIT CIRCLE-1(1)(2) AHMEDABAD # ./ ./ PAN/GIR NO. : AABCD 3983 H ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI HEMANSHU SHAH, AR &#%(' / RESPONDENT BY : SHRI RAJDEEP SINGH, SR.DR )*(+ / DATE OF HEARING 03/04/2018 ,-./(+ / DATE OF PRONOUNCEMENT 05/04/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSES SEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(A PPEALS)-VIII, AHMEDABAD [CIT(A) IN SHORT] DATED 23/08/2016 RELEVANT TO AS SESSMENT YEAR (AY) 2013-14. ITA NO.2397/AHD /2016 DHRUVI PHARMA PVT.LTD. VS. DCIT ASST.YEAR 2013-14 - 2 - 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE RE AD AS UNDER:- 1. IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE A PPELLANTS CASE, THE LD.CIT(A) HAS GROSSLY ERRED IN POINTS OF LAW AND FACTS. 2. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APPELL ANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING DISALLOWANCE OF LATE PAYMENT OF ESIC FOR RS.37,222. 3. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APPELL ANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN CHARGING IN TEREST U/S.234C OF INCOME-TAX ACT FOR RS.39,517. 4. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APPELL ANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN GIVING CRED IT FOR TOTAL TAX PAID OF RS.19,27,921 INSTEAD OF RS.24,15,814. 3. GROUND NO.1 IS GENERAL IN NATURE, THEREFORE NOT ADJUDICATED SEPARATELY. 4. GROUND NO.2 CONCERNS DISALLOWANCE U/S.36(1)(V A) R.W.S.2(24)(X) TOWARDS LATE PAYMENT OF ESIC AMOUNTING TO RS.37,222 /-. THE ISSUE IS COVERED AGAINST THE ASSESSEE BY THE DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF GUJARAT STATE ROAD TRANSPORT C ORPORATION REPORTED IN 366 ITR 170 (GUJ.). THUS, NO INTERFERENCE WITH TH E ORDER OF THE CIT(A) IS CALLED FOR. GROUND NO.2 IS ACCORDINGLY DISMISSE D. ITA NO.2397/AHD /2016 DHRUVI PHARMA PVT.LTD. VS. DCIT ASST.YEAR 2013-14 - 3 - 5. GROUND NO.3 CONCERNS CHARGING OF INTEREST UNDER S.234-C OF THE INCOME TAX ACT, 1961. IT WAS FAIRLY SUBMITTED ON BEHALF OF THE ASSESSEE THAT SUCH LEVY OF INTEREST IS NOT APPEALABLE BEFORE THE ITAT. THUS, THE GROUND NO.3 OF THE ASSESSEES APPEAL IS DISMISSED A S NOT PRESSED. 6. GROUND NO.4 CONCERNS SHORT CREDIT GIVEN BY THE A SSESSING OFFICER (AO) FOR TAXES PAID. IT IS SUBMITTED ON BEHALF OF THE ASSESSEE THAT THE ISSUE IS NOT APPEALABLE AND THE ASSESSEE IS NOT IN A POSITION TO LEAD EVIDENCE AT PRESENT. GROUND NO.4 IS ACCORDINGLY DI SMISSED AS NOT PRESSED. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05 / 0 4 /201 8 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 05/ 04 /2018 3..),.)../ T.C. NAIR, SR. PS ITA NO.2397/AHD /2016 DHRUVI PHARMA PVT.LTD. VS. DCIT ASST.YEAR 2013-14 - 4 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-1, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 3.4.18(DICTATION-PAD 5- PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3.4.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.5.4.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 5.4.18 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