Emtici Engineering Ltd., Anand V. The Jt. CIT.,Anand Circle, Anand

ITA 2761/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8728 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

ITA NO. 2761 /AHD/ 201 4 ASSESSMENT YEAR : 20 11 - 12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR , AM AND RAJPAL YADAV , JM] ITA NO. 2761 / AHD / 2 0 1 4 ASSESSMENT YEAR: 20 11 - 12 EMTICI ENGINEERING LIMITED, ....... ...........APPELLANT ANAND SOJITRA ROAD, VA LLABH VIDYANAGAR 388 120 . [PAN : A A ACE 4642 F ] VS. JOINT COMMISSIONER OF INCOME TAX, ANAND CIRCLE , A NAND . ............................RESPONDENT APPEARANCES BY: M.K. PATEL FOR THE APPELLANT K. MADHUSUDAN FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 1 4.0 8 . 2017 DATE OF PRONOUNCING THE ORDER : 17 .08.2017 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 23.07.2014 , PASSED BY T HE L EARNED CIT(A) - IV , BARODA FOR THE ASSESSMENT YEAR 20 11 - 12 . JJJJJ 2. GRIEVANCES RAISED BY THE APPELLANT IS AS FOLLOWS : - DISALLOWANCES RS.5,07,540 / - O N ACCOUNT OF BELATED PAYMENT OF P.F. & ESI THE L EARNED C OMMISSIONER OF I NCOME T AX (APPE A LS) - IV, BARODA HAS ERRED IN CONFIRMING THE DISALLOWANCE RS.5,07,540/ - ON ACCOUNT OF BELATED PAYMENT OF PF & ESI ON THE GROUNDS THAT RELIANCE PLACED BY THE APPELLANT ON THE DECISION OF HON BLE SUPR E ME COURT IN THE CASE OF ALOM EXTRUSIONS LTD . CANNOT BE ACCEPTED AS DISCUSS ED ON PA R A 6, 6.1 OF THE APPEAL ORDER. ITA NO. 2761 /AHD/ 201 4 ASSESSMENT YEAR : 20 11 - 12 PAGE 2 OF 2 3. LEARNED COUNSEL FOR THE ASSESSEE FAIRLY ACCEPTS THAT THE AFORESAID ISSUE IS NOW COVERED, BY HON BLE JURISDICTIONAL H IGH C OURT S JUDGEMENT IN THE CA S E OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION, 366 ITR 1 70 , AGAINST THE ASSESSEE. 4. IN VIEW OF THE ABOVE DISCUSSIONS, THE GRIEVANCE RAISED BY THE ASSESSEE IS CLEARLY DEVOID OF ANY LEGALLY SUSTAINABLE MERITS. WE , THEREFORE, DISMISS THE GRIEVANCE OF THE ASSESSEE AND DECLINE T O INTERFERE IN THE MAT T ER. 5 . IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 17 TH DAY OF AUGUST, 2017. SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 17 TH DAY OF AUGUST, 2017 PBN/* 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 TRI BUNAL AHMEDABAD BENCHES, AHMEDABAD