M/s. Ketan Construction Co., Rajkot V. The Additional Commissioner of Income Tax, Range-2(1), Rajkot

ITA 342/RJT/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5359 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 05-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3); 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI PRAMOD M JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T . A . N o . 3 4 2/ R j t/ 2 0 17 ( A s s e s s me nt Y ea r : 20 1 4- 15 ) M/ s . K e ta n C o n s tr u c ti on L td . K C L, A mi n M a r g C o rn er , ne a r 1 5 0 Ft. R in g R o a d , R a jk o t V s . The A d d it io n a l C o m mi s s i on e r of I n c o me T ax , R an ge- 2 ( 1 ) , R aj ko t [P A N N o . A A B C K 5 5 4 8 H] (Appellant) .. (Respondent) Appellant by : Shri D. M. Rindani, A.R. Respondent by : Shri B. D. Gupta, Sr. D.R. D a t e of H ea r i ng 09.06.2022 D a t e of P r o no u n ce me nt 20.07.2022 O R D E R PER MADHUMITA ROY, JM:- The instant appeal filed by the assessee is directed against the order dated 21.08.2017 passed by the Commissioner of Income Tax(Appeals)-2, Rajkot arising out of the order dated 07.09.2016 passed by the Addl. CIT, Range-2(1), Rajkot under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2014-15. 2. The grounds of appeal raised by the assessee are as under: “1. The learned Commissioner of Income Tax (Appeals) -2, Rajkot has erred in upholding the validity of order passed u/s 143(3) of the I T Act, 1961 in unwarranted, unjustified and bad in law. 2. The learned Commissioner of Income Tax (Appeals)- Rajkot has erred in confirming the action of the assessing officer in addition on account delayed payment of employees contribution to Provident Fund of Rs. 9,53,137/- within the meaning of section 2(24)(x) r.w.s. 36(1)(va) of the I T Act is unwarranted, unjustified and bad in law. 3. The learned Commissioner of Income Tax, (Appeals)-2, Rajkot has erred in dismissing the appeal and whereby upholding the charging the interest u/s. 234A, 234B & 234C is unwarranted, unjustified and bad in law. ITA No.342/Rjt/2017 M/s. Ketan Construction Co. vs. Addl. CIT Asst.Year –2014-15 - 2 - 4. The learned Commissioner of Income Tax, (Appeals)-2, Rajkot has erred in dismissing the appeal and whereby upholding to initiated the penalty proceedings u/s. 274 r.w.s 271(1)(c) of the I T Act is unwarranted, unjustified and bad in law. The appellant craves leave to add, amend, alter and withdraw any ground of appeal anytime up to the hearing of this appeal.” 3. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee with all his fairness submitted before us that the issue relating to deposit of Provident Fund and ESIC Contribution on the identical facts and circumstances of the case has been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170. 4. On the other hand, the Ld. D.R. relied upon the order passed by the authorities below. 5. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case and considering the order passed by the Hon’ble Jurisdictional High Court in the issue involved we do not find any ambiguity in the order of addition made by the authorities below. The same is hereby upheld. The appeal preferred by the assessee is, thus, dismissed. 6. In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 20/07/2022 Sd/- Sd/- (PRAMOD M JAGTAP) (Ms. MADHUMITA ROY) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 20/07/2022 TANMAY, Sr. PS TRUE COPY ITA No.342/Rjt/2017 M/s. Ketan Construction Co. vs. Addl. CIT Asst.Year –2014-15 - 3 - आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Rajkot 1. Date of dictation 15 .07.2022 2. Date on which the typed draft is placed before the Dictating Member 15 .07.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 15.07.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .07.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 20 .07.2022 7. Date on which the file goes to the Bench Clerk 21 .07.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................