Dev Information Technology Pvt. Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 2637/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2890 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M J SHAH
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER DEV INFORMATION TECHNOLOGY PVT. LTD. 14, AR YAN CORPORATE PARK, NR. SHILAJ CROSSING, T H A LTEJ, AHMEDABAD - 380 052 PAN: AAACD5427B (APPELLANT) VS THE DY. CIT, CIRCLE - 1 (1)(2) , AHMEDABAD - 380015 (RESPONDENT) REVENUE BY : S H RI VINOD TANWANI , SR. D . R. ASSESSEE BY: SHRI M.J. SHAH, A.R. DATE OF HEARING : 0 4 - 03 - 2 019 DATE OF PRONOUNCEMENT : 05 - 03 - 2 019 / ORDER P ER : AMARJIT SIN GH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2014 - 15 , ARI SES FROM ORDER OF THE CIT(A) - 1, AHMEDABAD DATED 20 - 09 - 2 017 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE SOLITARY GROUND OF APPEAL OF T HE ASSESSEE IS AGAINST THE DECISION OF LD. CIT(A) IN CONFIRMING THE DISALLOWANCE U/S. 2(24)(X) OF RS. 51 , 40 , 228/ - IN RESPECT I T A NO . 2637 / A HD/20 17 A SS ESSMENT YEAR 2014 - 15 I.T.A NO. 2637 /AHD/20 1 7 A.Y. 2014 - 15 PAGE NO DEV INFORMATION TECHNOLOGY PVT. LTD. VS. DY. CIT 2 OF DELAYED PAYMENT OF EMPLOYEE S CONTRIBUTION TO WARDS PF AND ESIC. DURING ASSESSMENT, THE ASSESSING OFFICER HAS NOTICED THAT ASSESSEE HAS NOT DEPOSITED EMPLOYEE S CONTRIBUTION TOWARDS PF AMOUNTING TO RS. 43,75,034/ - AND ESIC CONTRIBUTION AMOUNTING TO RS. 7 , 65 , 194/ - AS PER DUE DATE PRESCRIBED IN THE RELEVANT ACT. THEREFORE, AFTER FOLLOWING THE DEC ISION OF HON BLE GUJARAT HIGH C OURT IN TH E CASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION IN ITA NO. 637 OF 2016, THE ASSESSING OFFICER HAS MADE DISALLOWANCE U/S. 2(24)(X) R.W.S. 36(1)(VA) OF TH E ACT AND ADDED THE AMOUNT O F RS. 51 , 40 , 228/ - TO THE TOTAL INCOME OF THE ASSESSEE. 3. AGG RIEVED ASSESSEE HAS FILED APPEAL BEFORE LD. CIT(A). THE LD. CIT(A) HAS SUSTAINED THE ADDI TION FOLLOWING THE DECISION OF JURISDICTIONAL HIGH C OURT IN THE CASE OF CIT VS. GSRTC. 4. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US LD. REPRESENTATIVES ARE AGREED THAT THE ISSUE IN APPEAL IS SQUARELY COVERED BY THE DECISION OF HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. GSRTC. ON THESE FACTS, RESPECTFULLY FOLLOWING THE JUDGMENT OF HON BLE GUJARAT HIGH COURT CITED SUPRA , WE H O LD THAT T H E LD. CIT(A) WAS RIGHT IN SUSTAINING THE DISALLOWANCE MADE BY THE ASSESSING OFFICER FOR NOT DEPOSITING THE AFORESAID EMPLOYEE S CONTRIBUTION TOWARDS PF/ESIC WITHIN THE DUE DATE AS STIPULATED IN THE RELEVANT ACT, THEREFORE, WE DO NOT FIND ANY MERIT IN THE APPEAL OF THE ASSESSEE AND THE SAME IS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 0 5 - 03 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 05 /03 /2019 I.T.A NO. 2637 /AHD/20 1 7 A.Y. 2014 - 15 PAGE NO DEV INFORMATION TECHNOLOGY PVT. LTD. VS. DY. CIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,