PVH Arvind Fashion Pvt. Ltd.(In the matter of erstwhile Tommy Hilfiger Arvind Fashion P.Ltd merged with Calvin Klein), Ahmedabad V. The DCIT, CPC, Banglore

ITA 488/AHD/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0727 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 04-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Assessee Lawyers: BIREN SHAH
• Section: 143(1); 139(1)

Judgement Text

ITA No.488/Ahd/2020 A.Y. 2018-19 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.488/Ahd/2020 Assessment Year: 2018-19 PVH Arvind Fashion Pvt. Ltd., vs. D.C.I.T., (In the matter of erstwhile Tommy CPC, Bangalore. Hilfiger Arvind Fashion Pvt. Ltd. Merged with Caalvin Klein) Arvind Mills Premises, Naroda Road, Ahmedabad. [PAN – AAFCP 9337H] (Appellant) (Respondent) Appellant by : Shri Biren Shah, A.R. Respondent by : Shri V.K. Singh, Sr. D.R. Date of hearing : 26.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This is an appeal filed by the assessee against order dated 04.08.2020 passed by the CIT(A)-8, Ahmedabad for the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal : “1. On the facts and in the circumstances of the case of the appellant, the learned CIT(A) erred in confirming disallowance of Rs.5,04,573/- being Employees’ contribution to Provident Fund made by the Assessing Officer on the ground that the aforesaid payment was made after the due date prescribed under relevant Act, even though the payment was made within the time prescribed under Section 139(1) of the I.T. Act, 1961 for filing the return of income. 2. In law and in the facts and circumstances of the case, the learned CIT(A) erred in confirming disallowance made by the Assessing Officer as such adjustment is beyond the scope of Section 143(1) of the I.T. Act, 1961.” ITA No.488/Ahd/2020 A.Y. 2018-19 Page 2 of 3 3. The assessee filed return of income on 30.11.2018 declaring profit under the normal provisions of the Act at Rs.7,84,39,170/-. The Assessing Officer made disallowance of Rs.5,04,573/- towards late payment of PF/ESI. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. The Ld. AR submitted that the jurisdictional High Court in the case of Deco Mica Limited vs. DCIT (R/Tax Appeal No.302 of 2021) dated 07.01.2022 has decided this issue against the assessee relating to payment of employees’ contribution beyond due date under Employees Provident Funds & Miscellaneous Provisions Act, 1952 and Employees State Insurance Act, 1948. 6. Ld. D.R. relied upon the decision of the jurisdictional High Court. 7. We have heard both the parties and perused the relevant material available on record. The issue related to delayed payment of EPF & ESIC contribution is decided against the assessee therein by the Jurisdictional High Court in the case of Deco Mica Limited (supra), the same is dismissed. The issue in present assessee’s case is identical, hence we are dismissing the Appeal of the assessee. 8. In the result, appeal filed by the assessee is dismissed. Order pronounced in the open Court on this 31 st day of May, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 31 st day of May, 2022 PBN/* ITA No.488/Ahd/2020 A.Y. 2018-19 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad