Arham Pumps, Ahmedabad V. The ACIT, Circle-12, Ahmedabad

ITA 582/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7958 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Assessee Lawyers: H C SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.582/AHD/2015 ( / ASSESSMENT YEAR : 2011-12) ARHAM PUMPS B-10, B-12, JAGANNATH IND.ESTATE NR.GUJARAT BOTTLING RAKHIAL AHMEDABAD- 380 023 / VS. THE ASST.CIT CIRCLE-12 AHMEDABAD # ./ ./ PAN/GIR NO. : AAOFA 2797 E ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI H.C. SHAH, AR &#%(' / RESPONDENT BY : SHRI ADITYA SHUKLA, SR.DR )*(+ / DATE OF HEARING 21/12/2017 ,-./(+ / DATE OF PRONOUNCEMENT 22/12/2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTA NCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX(APPEALS)-6, AHMEDABAD [CIT(A) IN SHORT] DATED 04/02/2015 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF T HE INCOME TAX ITA NO.582/AHD/ 2015 ARHAM PUMPS VS. ACIT ASST.YEAR 2011-12 - 2 - ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') D ATED 27/03/2014 RELEVANT TO ASSESSMENT YEAR (AY) 2011-12. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IN THE CAPTIONED APPEAL IS TOWARDS DISALLOWANCE OF LATE PAYMENTS EMPLOYEES CO NTRIBUTION TOWARDS P& & ESIC AMOUNTING TO RS.65,791/-. 3. ON PERUSAL OF THE ORDERS OF THE AUTHORITIES BELO W WE FIND THAT THE AFORESAID AMOUNT REPRESENTS EMPLOYERS CONTRIBUTION TOWARDS EMPLOYEES PF AND ESIC. THE CIT(A) HAS GRANTED PARTIAL RELIEF AND SUSTAINED THE AFORESAID AMOUNT OF RS.65,791/- WHICH HAS BEEN PAID BEYOND THE PRESCRIBED TIME LIMIT UNDER THE RELEVANT ACT. IN THESE CIRCUMSTANCES, WE FIND NO LEGAL INFIRMITY IN THE ORDER OF THE CIT(A) IN VIEW OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CAS E OF GUJARAT STATE ROAD TRANSPORT CORPORATION (2014) 41 TAXMANN.COM 10 0 (GUJ.). AT THIS JUNCTURE, WE TAKE NOTE OF THE PLEA OF THE ASSESSEE THAT IN THE LIGHT OF DECISION OF THE HONBLE SUPREME COURT IN THE CASE O F PR.CIT VS. RAJASTHAN STATE BEVERAGES CORPORATION LTD. (2017) 8 4 TAXMANN.COM 185 (SC), THE DISALLOWANCE UNDER S.36(1)(VA) IS NOT JUS TIFIED FOR LATE CONTRIBUTION TOWARDS EMPLOYEES PF & ESIC. WE FIND THAT THE HONBLE SUPREME COURT HAS SIMPLY DISMISSED THE SLP AGAINST THE ORDER OF THE HONBLE RAJASTHAN HIGH COURT SUMMARILY. THEREFORE, THE AFORESAID DECISION CANNOT BE SEEN AS A BINDING PRECEDENT. WE ARE GOVERNED BY THE ITA NO.582/AHD/ 2015 ARHAM PUMPS VS. ACIT ASST.YEAR 2011-12 - 3 - DECISION OF HONBLE JURISDICTIONAL HIGH COURT WHICH , AS NOTED, ABOVE HAS DECIDED THE ISSUE AGAINST THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22 / 1 2 /201 7 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 22/ 12 /2017 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-6, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. : * / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 21.12.17 (DICTATION-PAD PA GES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.12.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.22.12.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.12.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER