CB Doctor Ventilators Private Limited, Ahmedabad V. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

ITA 2833/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5759 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 13-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RICHA RASTOGI
• Section: 28; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 2833/AHD/2017 (ASSESSMENT YEAR : 2014-15) CB DOCTOR VENTILATORS PVT. LTD., 3607-3608, GIDC ESTATE, PHASE IV, VATVA, AHMEDABAD 382 445. VS. ITO, WARD 1(1)(3), AHMEDABAD. [PAN NO. AADCC 3410 A] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI RICHA RASTOGI, SR. D.R. DATE OF HEARING 17/07/2019 DATE OF PRONOUNCEMENT 08/08/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 28.09.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, AHMEDABAD ARISING OUT OF THE ORDER DATED 19.12.2016 PASSED BY THE ITO, WARD-1(1)(3), AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR 2014-15. 2. IT APPEARS FROM THE RECORDS THAT FOR LAST FOUR O CCASIONS NONE APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT FOR . HENCE, WE ARE DECIDING THE MATTER EX-PARTE. THE MATTER RELATES TO CONFIRMING OF DISAL LOWANCE OF RS.8,67,478/- AND RS.46,961/- BEING THE EMPLOYEES CONTRIBUTION TO PR OVIDENT FUND AND EMPLOYEES STATE INSURANCE CONTRIBUTION RESPECTIVELY. THE CASE OF TH E ASSESSEE IS THIS THAT SUCH PAYMENT - 2 - ITA NO.2833/AHD/2017 CB DOCTOR VENTILATORS PVT. LTD. ITO ASST.YEAR 2014-15 WERE MADE BELATEDLY BUT BEFORE THE END OF THE RELEV ANT PREVIOUS YEAR AND ALSO BEFORE THE DUE DATE OF FILING OF RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION. ADMITTEDLY, SUCH PAYMENT WAS MADE BY THE ASSESSEE BEYOND THE GRACE T IME ALLOWED BY THE PF & ESIC ACT. WHILE DISALLOWING THE CLAIM OF THE ASSESSEE THE LEA RNED AO RELIED UPON THE ORDER PASSED BY THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT -VS-GUJARAT STATE ROAD TRANSPORT CORPORATION REPORTED IN [2014] 41 TAXMANN.COM 100 ( GUJARAT) WHERE IT HAS BEEN HELD THAT WITH RESPECT TO THE SUM RECEIVED BY THE ASSESSEE FR OM ANY OF HIS EMPLOYEES TO WHICH PROVISION OF SUB CLAUSE 10(X) OF CLAUSE 24 OF SECTI ON 2 IS APPLIED, THE ASSESSEE SHALL BE ENTITLED TO DEDUCTION OF SUCH AMOUNT IN COMPUTING T HE INCOME REFERRED TO UNDER SECTION 28 ONLY IF SUCH SUM IS CREDITED BY THE ASSESSEE TO THE EMPLOYEES ACCOUNT IN THE RELEVANT FUNDS OR FUNDS BEFORE THE DUE DATE. THUS, SINCE THE ASSESSEE ADMITTEDLY CREDITED SUCH SUM BEYOND THE DUE DATE OR EVEN BEYOND THE GRACE PE RIOD DISALLOWANCE U/S 36(1)(VA) R.W.S. 2(24)(X) OF THE ACT WAS MADE BY THE LEARNED AO. RESULTANTLY, THE AMOUNT OF RS.9,14,439/- WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE WHICH WAS CONFIRMED BY THE LEARNED CIT(A) IN APPEAL RELYING UPON THE JUDGMENT PASSED IN THE MATTER OF CIT-VS- GSRTC (SUPRA) PASSED BY THE HONBLE JURISDICTIONAL HIGH COURT WHICH IN OUR CONSIDERED VIEW IS WITHOUT ANY INFIRMITY SO AS TO WARRANT INTERFERENCES. HENCE THE ORDER PASSED BY THE AUTHORITIES BELOW IS UPHELD. ASSESSEE S APPEAL IS, THUS, FOUND DEVOID OF ANY MERIT AND, THEREFORE, DISMISSED. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/08/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/08/2019 PRITI YADAV, SR.PS - 3 - ITA NO.2833/AHD/2017 CB DOCTOR VENTILATORS PVT. LTD. ITO ASST.YEAR 2014-15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-1, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 17.07.2019 (COVERED CASE 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.07.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 08.08.2019 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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