M/s. Sun Pharma Laboratories Ltd., Mumbai V. The Dy. Commissioner of Income Tax, CPC, Banglore

ITA 342/AHD/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8990 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-10-2022
• Assessment Year: 2018-2019
• Appeal Filed On: 20-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Sun Pharma Laboratories Ltd . Plot No. 2 01/B-1 , Sun House, Western Ex press Highway, Goregaon , East Mu mbai PAN: AACCS61 63G (Appellant) Vs Dy . CIT, Central Processing Centre, Bangalore (Resp ondent) Asses see b y : Withdraw al Applicatio n Revenue by : Shri Atul Pandey , S r. D. R. Date of hearing : 31-10 -2 022 Date of pronouncement : 04-11 -2 022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee are against the order of National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/2021-22/1035496460(1) vide order dated 13/09/2021 passed for the assessment year 2017-18 & 2018-19. ITA Nos. 298 & 342 /Ahd/2021 Assessment Year 2017-18 & 2018-19 I.T.A Nos. 298 & 342/Ahd/2021 A.Y. 2017-18 & 2018-19 Page No. Ms. Sun Pharma Laboratories Ltd. vs. Dy. CIT 2 2. With reference to the captioned appeals, the issue involved is of disallowance of late deposit of employees’ contribution to PF/ESI. In the captioned appeals, the CIT(A)-2, Vadodara had dismissed the appeals filed by the assessee on account of delayed payment of employees’ contribution to ESI/EPF u/s. 36(1)(va) read with section 2(24)(x) of the Act. 3. The assessee filed appeals against the order of CIT(A)-2 Vadodara which are listed before us. The assessee filed application for “withdrawal of appeal” dated 14 th October, 2022, in respect of both the appeals, since the Hon’ble Supreme Court of India in the case of Checkmate Services Pvt. Ltd. (Civil Appeal No. 2833 of 2016) Vs. CIT (1) has decided the issue against the assessee. The ld. Departmental Representative has also not objected to assessee’s request for withdrawal of the captioned appeals. Accordingly, the assessee’s appeals are dismissed as withdrawn. 4. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 04-11-2022 Sd/- Sd/- (P.M. JAGTAP) (SIDDHARTHA NAUTIYAL) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 04/11/2022 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- I.T.A Nos. 298 & 342/Ahd/2021 A.Y. 2017-18 & 2018-19 Page No. Ms. Sun Pharma Laboratories Ltd. vs. Dy. CIT 3 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद