M/s. Arvind Goodhill Suit Manufacturing Ltd., Ahmedabad V. The ACIT, Circle-1(1)(1), Ahmedabad

ITA 467/AHD/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2182 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 22-09-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Assessee Lawyers: BIREN SHAH
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.467/Ahd/2020 Assessment Year : 2017-18 M/s.Arvind Goodhill Suit Manufacturing Ltd. Naroda Road, Naroda Ahmedabad. PAN : AALCA 1964 H Vs ACIT, Cir.1(1)(1) Ahmedabad. अपीलाथ / (Appellant) यथ / (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri S.S. Shukla, Sr.DR स ु नवाई क तार ख/Date of Hearing : 02/05/2022 घोषणा क तार ख /Date of Pronouncement: /05/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the assessee against order dated 5.8.2020 passed by the Ld.Commissioner of Income-tax (Appeals)-1, Ahmedabad [for short “Ld.CIT(A)] in appeal No.CIT(A)-1, Ahmedabad/10366/2019-20 relating to the assessment year 2017- 18. 2. Solitary ground raised by the assessee in this appeal is that the ld.CIT(A) erred in confirming addition of Rs.1,07,59,249/- being employees’ contribution to Employee State Insurance and Provident Fund made by the AO on the ground that the aforesaid payment was made after due date prescribed under the relevant Act, even though ITA No.467/Ahd/2020 2 the payment was made within the time prescribed under section 139(1|) of the Act. 3. The ld.counsel for the assessee fairly submitted that this issue is already covered against the assessee by the decision of jurisdictional High Court in the case of Gujarat State Road Transport Corporation Ltd. Vs. CIT, 366 ITR 170, against which assessee’s SLP is pending before the Hon’ble Supreme Court. 4. Respectfully following the decision of the jurisdictional High Court cited (supra) on the issue of payment of employees’ contribution to ESI and PF, the ground of appeal raised by the assessee is hereby rejected. Thus, the appeal filed by the assessee is dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 2 nd May, 2022 at Ahmedabad. Sd/- Sd/- (PRAMOD M. JAGTAP) VICE-PRESIDENT (T.R. SENTHIL KUMAR) JUDICIAL MEMBER Ahmedabad, dated 2/05/2022