Sequel Logistics Pvt. Ltd., Ahmedabad V. The Dy. CIT, Circle-4(1)(1), Ahmedabad

ITA 3067/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5806 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: P M MEHTA
• Section: 143(3); 28

Judgement Text

ITA NO. 3067/AHD/2016 SEQUEL LOGISTICS PVT LTD VS. DCIT ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 3067/AHD/2016 ASSESSMENT YEAR: 2012-13 SEQUEL LOGISTICS PVT LTD .................. APPELLANT 431, CHETAN SOCIETY, BOPAL GHUMA ROAD, AHMEDABAD - 380058 [PAN : AAHCS 9813 P] VS. DY. COMMISSIONER OF INCOME-TAX ...........................RESPONDENT CIRCLE-4(1)(1), AHMEDABAD APPEARANCES BY: PM MEHTA FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 22.03.2018 O R D E R PER BENCH : 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 18 TH OCTOBER, 2016 PASSED BY THE BY THE CIT(A)-8, AHMED ABAD, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF TH E INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2012-13. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT T HE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.8,03,104/- OUT OF RS. 15,86,762/-, WHICH WAS ADDED BY THE ASSESSING OFFICER WITH THE AID OF SECTION 36(1) (VA) OF THE INCOME-TAX ACT, 1961, FOR THE LATE PAYMENT OF EMPLOYEES CONTRIBUTION TO P F/ESI. 3. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE A FORESAID ISSUE IS SQUARELY COVERED AGAINST THE ASSESSEE BY HONBLE JURISDICTIO NAL HIGH COURTS JUDGMENT IN THE CASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPOR ATION, 366 ITR 170 (GUJ.), WHEREIN IT IS CATEGORICALLY HELD THAT IN THE CASE O F DELAYED DEPOSIT OF EMPLOYEES CONTRIBUTION TO PF, THE SAME WILL NOT BE DEDUCTABLE IN COMPUTING INCOME UNDER SECTION 28 OF THE ACT. THE LAW SO LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IS BINDING ON US. THE MERE FACT THAT AN APPEAL AGAINS T THE SAID DECISION IS PENDING BEFORE THE HONBLE SUPREME COURT DOES NOT DILUTE BI NDING NATURE OF THIS JUDICIAL PRECEDENT. AS REGARD DISMISSAL OF SLP IN THE CASE OF RAJASTHAN STATE BEVERAGES CORPORATION LTD (SUPRA), IT IS ONLY ELEMENTARY THAT WHEN A SLP IS DISMISSED BY A NON- SPEAKING ORDER, IT DOES NOT CONSTITUTE A LAW DECLAR ED BY HONBLE SUPREME COURT, AND ITA NO. 3067/AHD/2016 SEQUEL LOGISTICS PVT LTD VS. DCIT ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 AS SUCH, IT IS NOT BINDING UNDER ARTICLE 141 OF THE CONSTITUTION OF INDIA. THE AUTHORITY, FOR THIS PROPOSITION, IS CONTAINED IN A SERIES OF J UDGMENTS OF HONBLE SUPREME COURT, INCLUDING, INTER ALIA, IN THE CASES OF STATE OF MAN IPUR VS. THINGUJAMBROJENMEETAI, (1996) 9 SCC 29; OM PRAKASH GARGI V. STATE OF PUNJA B, (1996) 11 SCC 399 AND SUN EXPORT CORPN V. COLLECTOR OF CUSTOMS, AIR 1997 SC 2658. AS REGARDS THE DECISIONS OF HONBLE NON-JURISDICTIONAL HIGH COURT AND OF CO-ORDINATE BENCHES RELIED ON BY THE ASSESSEE, THESE DECISIONS CANNOT HAVE ANY PRECEDENT OVER THE VIEWS EXPRESSED BY THE HONBLE JURISDICTIONAL HIGH COURT, WHICH ARE AGAINST THE ASSESSEE. WE, THEREFORE, SEE NO LEGALLY SUSTAINABLE MERIT IN THE CASE OF THE ASSESSEE AND, RESPECTFULLY FOLLOWING THE JUDGMENT OF HONBLE JURI SDICTIONAL HIGH COURT IN THE CASE OF GUJARAT STATE ROAD TRANSPORT CORPORATION (SUPRA), D ISMISS THE GRIEVANCE OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 22 ND MARCH, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 22 ND DAY OF MARCH, 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: ....21.03.2018...........COV ERED MATTER...... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....21.03.2018............. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 21.03.2018....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ....22.03.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ..22.03.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......