Ascendum Solutions (India) Pvt. Ltd., Ahmedabad V. The Dy.CIT, Circle-1(1)(1), Ahmedabad

ITA 369/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6311 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 369/AHD/2016 (ASSESSMENT YEAR: 2011-12) ASCENDUM SOLUTIONS (INDIA) PVT. LTD. 19, AKSHAT KALYAN SOCIETY, NR. NAGRI HOSPITAL, MITHAKHALI, AHMEDABAD- 380006 V/S DCIT-CIRCLE-1(1)(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAGCA 8236M APPELLANT BY : SMT. IRA KAPOOR, AR RESPONDENT BY : SHRI G.C. DAXINI, SR. D.R. ( )/ ORDER DATE OF HEARING : 12 -01-201 8 DATE OF PRONOUNCEMENT : 15 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)-1, AHMEDABAD DATED 18.12.2015 PERTAINING TO A.Y. 2011- 12. ITA NO. 369/ AHD/2016 . A.Y. 2011-1 2 2 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 8,66,265/- MADE BY THE A.O. ON ACCOUNT OF LATE PAYMENT OF EMPLOYEES PROVIDENT FUND AND ESI CONTRI BUTIONS. 3. THIS ISSUE IS NO MORE RES INTEGRA SINCE IT HAS BEEN DECIDED IN FAVOUR OF THE REVENUE AND AGAINST THE ASSESSEE BY THE HONBLE JUR ISDICTIONAL HIGH COURT OF GUJARAT IN THE CASE OF GSRTC 366 ITR 170. 4. RESPECTFULLY FOLLOWING THE SAME, APPEAL FILED BY TH E ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 15 - 01- 20 18 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 15 /01/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD