Dhruvi Pharma Pvt.Ltd., Ahmedabad V. The Income Tax Officer, Ward-1(2), Ahmedabad

ITA 2731/AHD/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6203 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 10-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VK SINGH DATES OF HEARING OF T
• Keywords: Initiation of penalty proceedings
• Section: 143(3); 234B

Judgement Text

ITA NO. 2731/AHD/2014 DHRUVI PHARMA PVT LTD VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 2731/AHD/2014 ASSESSMENT YEAR: 2011-12 DHRUVI PHARMA PVT LTD ................. ....APPELLANT 302, ISCON MALL, STAR INDIA BAZAR, JODHPUR CHAR RASTA, SATELLITE, AHMEDABAD [PAN : AABCD 3983 H] VS INCOME-TAX OFFICER .............RESPO NDENT WARD 1(2), AHMEDABAD APPEARANCES BY NONE FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATES OF HEARING OF THE APPEAL : FEBRUARY 06, 2018 DATE OF PRONOUNCING THIS ORDER : FEBRUARY 07, 2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 9TH SEPTEMBER 2014 PASSED BY THE CI T(A)-XX, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2011-12. 2. GRIEVANCES RAISED BY THE APPELLANT ARE AS FOLLOW S:- 1. IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF T HE APPELLANTS CASE, THE LD. CIT(A) HAS GROSSLY ERRED IN POINTS OF LAW AND FACTS . 2. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APP ELLANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING DISALLOWANCE OF LATE PAYMENT TOWARDS PF AND ESIC RS.28,00,579/-. ITA NO. 2731/AHD/2014 DHRUVI PHARMA PVT LTD VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 3. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APP ELLANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN DISMISSING APPELLANTS GROUND REGARDING CHARGING OF INTEREST U/S 234B O INCOME-TAX ACT. 4. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APP ELLANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN DISMISSING APPELLANTS GROUND REGARDING INITIATION OF PENALTY PROCEEDINGS U/S 271(1)(C) OF I.T. ACT. 3. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, OUR ATTENTION WAS INVITED TO THE ADJOURNMENT REQUEST DATED 06.02.2018 SEEKING ADJOUR NMENT IN THIS CASE. HOWEVER, WE ARE NOT INCLINED TO ACCEPT THE ABOVE ADJOURNMENT REQUEST FOR THE REASON THAT THE ISSUE IN APPEAL IS COVERED AGAINST THE ASSESSEE, BY HONBLE JURISDICTIONAL HIGH COURTS JUDGMENT IN THE CASE OF CIT VS. GUJARAT STA TE ROAD TRANSPORT CORPORATION, [366 ITR 170 (GUJ.)]. IN THIS VIEW OF THE MATTER, WE CONFIRM THE AFORESAID DISALLOWANCE OF RS.28,00,579/- AND DISMISS THE APPE AL OF THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUN CED IN THE OPEN COURT TODAY ON THE 7 TH DAY OF FEBRUARY, 2018. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 7 TH DAY OF FEBRUARY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION:.....ONE PAGE DICTATION PAD, A S DICTATED BY HONBLE AM, ATTACHED..06.02.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 06.02.2018........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 07.02.2018....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: . 07.02.2018....... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 07.02.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : 07.02.2018. 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER