M/s. Abeer Textile Pvt. Ltd, Ahmedabad V. The DCIT, Circle-1(1)(2), Ahmedabad

ITA 466/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9055 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 21-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BIREN SHAH
• Section: 250

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.466/Ahd/2020 Asstt.Year : 2017-18 M/s.Abeer Textiles P. Ltd. Arvind Mill Premises Naroda Road Ahmedabad. PAN : AAACH 1065 R Vs ACIT, Cir.1(1)(1) Ahmedabad. (Applicant) (Responent) Assessee by : Shri Biren Shah, AR Revenue by : Shri Mukesh Thawani स ु नवाई क तार ख/D a t e o f H e a r i n g : 0 7 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 0 8 / 0 9 / 2 0 2 2 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals)-1, Ahmedabad (in short referred to as ld.CIT(A)) under section 250 of the Income Tax Act, 1961 ("the Act" for short), dated 5.8.2020 pertaining to Asst.Year 2017-18. 2. The assessee is aggrieved by the action of the Revenue authorities in making addition of Rs.4,60,925/- being Employees’ Contribution to Employee State Insurance on the ground that the said payment has not been deposited with the authorities within the due date prescribed in the relevant PF/ESI Acts. ITA No.466 /Ahd/2020 2 3. The AO noticed, the assessee had claimed payment of Employees Contribution towards PF/ESI amounting to Rs.4,60,925/-, however, the same was deposited by the assessee beyond the date prescribed under the relevant Act. Therefore, he disallowed the same and added to the income of the assessee by relying on the decision of jurisdictional High Court in the case of CIT Vs. Gujarat State Road Transport Corporation. The action of the AO was confirmed by the ld.CIT(A). 4. Before me, the ld.counsel for the assessee fairly stated that the issue has been decided against the assessee in its own case by the ITAT in its appeal for AY 2015-16 in ITA No.1585/Ahd/2018 vide order dated 03-11-2018 following the decision of the Hon’ble jurisdictional High Court. Copy of the order was placed before me. 5. In view of the above I see no reason to interfere in the order of the Ld.CIT(A) who has confirmed the disallowance of employees contribution of ESI expenses of Rs.4,60,925/- following the order of the Hon’ble jurisdictional High court, following which identical disallowance in AY 2015-16 made in the case of the assessee was confirmed by the ITAT also. 6. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 8 th September, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 8/9/2022