Rankas Texfab Private Limited, Ahmedabad V. DCIT Circle, Ward 3(1)(2), Ahmedabad

ITA 483/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4622 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 201; 139(1); 64

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER RANKAS TEXFAB PVT. LTD. SURVEY NO. - 145/A, PIPLEJ - PIRANA ROAD, PIPLEJ, AHMEDABAD - 382405 PAN: AAACB6232A (APPELLANT) VS THE DY. CIT , CIRCLE - 3 ( 1 )(2 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VIDHYUT TRIVEDI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 23 - 10 - 2 019 DATE OF PRONOUNCEMENT : 15 - 11 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSE SSEE S APPEAL FOR A.Y. 2014 - 15 , ARI SES FROM ORDER OF THE CIT(A) - 9, AHMEDABAD DATED 29 - 11 - 2 017 , IN PROCEEDINGS UNDER SECTION 1 4 3(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS FILED AGAINST THE DECI SION OF LD. CIT(A) IN SUSTAINING THE ADDITION MADE BY THE ASSESSING OFFICER TOWARDS DELAY IN PAYMENT OF EMPLOYEE S CONTRIBUTION OF PROVIDENT I T A NO . 483 / A HD/20 18 A S S ESSMENT YEAR 2014 - 15 I.T.A NO. 483 /AHD/20 18 A.Y. 2014 - 15 PAGE NO RANKAS TEXFAB PVT. LTD. VS. DY. CIT 2 FUND AND ESIC IN VIEW OF PROVISION U/S. 36(1)(VA) R.W.S. 2(24)(X) IN GOVERNMENT ACCOUNT TO THE AMOUNT OF RS. 2 , 35 , 2 77/ - . IT IS NOTICED THAT APPEAL OF THE ASSESSEE WAS TIME BARRED BY TWO DAYS AND ASSESSEE HAS NOT FILED ANY AP PLICATION FOR CONDONATION OF DELAY IN FILING THE INSTANT APPEAL, THEREFORE , THIS APPEAL IS NOT MAINTAINABLE. ON MERIT ALSO, IT IS NOTICED THAT TH E HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION 265 CTR 64 HAS HELD THAT WHEN THE EMPLOYER HAS NOT CREDITED THE SUM RECEIVED BY IT AS EMPLOYEE S CONTRIBUTION TO EMPLOYEE S ACCOUNT IN RELEVANT FUND ON OR B EFORE DUE DATE AS PRESCRIBED IN EXPLANATION TO SECTION 36(1)(VA), THE ASSESSEE IS NOT ENTITLED TO DEDUCTION ON SUCH AMOUNT THOUGH HE DEPOSITED THE SAID SUM BEFORE THE DUE DATE PRESCRIBED U/S. 43(B) I.E. PRIOR TO FILING OF RETURN U/S. 139(1) OF THE I.T. A CT . IN VIEW OF THE ABOVE FACTS AND FINDING, THE ASSESSEE HAS NOT DEPOSITED THE EMPLOYEE S CONTRIBUTION TOWARDS ESIC/PF BEFORE THE DUE DATE AS PRESCRIBED IN EXPLANATION TO SECTION 36(1)(VA), THEREFORE, ADDITION OF RS. 2 , 35 , 277/ - WAS RIGHTLY CONFIRMED BY THE LD. CIT(A). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 15 - 11 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /11 /2019 I.T.A NO. 483 /AHD/20 18 A.Y. 2014 - 15 PAGE NO RANKAS TEXFAB PVT. LTD. VS. DY. CIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,