Omkar Textile Mills Ltd., Ahmedabad V. The ACIT.,Circle-5, Ahmedabad

ITA 837/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80279 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 22-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 16-03-2011
• Court: TRIBUNAL
• Department Lawyers: B KULSHRESTHA
• Section: 43B

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , ! '# ! '# ! '# ! '#, , , , $ $ $ $ BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ././ ./ ITA NO. 837/AHD/2011 ' (' ' (' ' (' ' ('/ // / ASSESSMENT YEAR: 2003-04 OMKAR TEXTILE MILLS LTD., AHMEDABAD. PAN: AAACO2424M VS THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5, AHMEDABAD. )*/ (APPELLANT) +, )*/ (RESPONDENT) REVENUE BY : SHRI B. KULSHRESTHA, SR. D.R. ASSESSEE(S) BY : NONE !- . #// // / DATE OF HEARING : 22/08/2014 01( . #/ / DATE OF PRONOUNCEMENT: 22/08/2014 2 2 2 2/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (A)-XI, DATED 04.11.2 010. 2. THE SOLE GROUND OF APPEAL TAKEN BY THE ASSESSEE READS AS UNDER: THE LD. CIT (A) HAS ERRED IN LAW AND ON FACTS BY CONFIRMING THE ADDITION OF RS 790302/- ON ACCOUNT O F LATE PAYMENT OF PF AND ESIC. ITA NO. 837/AHD/2011 OMKAR TEXTILE MILLS LTD., AHMEDABAD. FOR A.Y. 2003-04 - 2 - 3. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY R EGISTERED POST WITH ACKNOWLEDGEMENT DUE WHICH WAS SERVED ON T HE ASSESSEE ON 06.08.2014. 4. WHEN THE CASE WAS CALLED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNME NT APPLICATION WAS FILED. THE BENCH WAS OF THE OPINION THAT THE A PPEAL OF THE ASSESSEE CAN BE DISPOSED OFF WITHOUT THE ASSISTANCE OF THE ASSESSEE. THEREFORE, THE APPEAL WAS HEARD EX-PARTE QUA THE AP PELLANT ASSESSEE AND DISPOSED OFF AFTER CONSIDERING THE MATERIALS AV AILABLE ON RECORD. 5. WE HAVE HEARD THE DEPARTMENTAL REPRESENTATIVE W HO RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. THE UNDISPUTED FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER DISALLOWED EMPLOYEES CONTRIBUTION TO PF & ESI OF RS 2,56,203 U/S. 36(1)( VA) OF THE ACT ON THE GROUND THAT THE SAME WAS PAID AFTER THE DUE DAT E PRESCRIBED IN THE RESPECTIVE ACT. THE SAME WAS CONFIRMED IN APPE AL BY THE COMMISSIONER OF INCOME TAX (APPEALS). 6. WE FIND THAT THE ISSUE NOW STANDS DECIDED BY TH E DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE C ASE OF CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION (2014) 41 TAXMANN.COM 100 (GUJ.) WHERE IT WAS HELD THAT IF THE ASSESSEE D ID NOT DEPOSIT THE EMPLOYEES CONTRIBUTION TO EMPLOYEES ACCOUNT IN RE LEVANT FUND BEFORE THE DUE DATE PRESCRIBED IN EXPLANATION TO SE CTION 36(1)(VA), NO DEDUCTION WOULD BE ADMISSIBLE EVEN THOUGH THE DE POSITS ARE MADE BEFORE THE DUE DATE U/S. 43B OF THE ACT. THIS DECISION WAS FOLLOWED BY THE HONBLE GUJARAT HIGH COURT ALSO IN THE CASE OF CIT VS. BILAG INDUSTRIES LIMITED (2014) TAXCORP (DT) 57024 (HC-GUJ.). ITA NO. 837/AHD/2011 OMKAR TEXTILE MILLS LTD., AHMEDABAD. FOR A.Y. 2003-04 - 3 - THEREFORE, RESPECTFULLY FOLLOWING THE ABOVE DECISIO NS OF THE HONBLE GUJARAT HIGH COURT, WE DISMISS THE GROUND OF APPEAL OF THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 22 ND OF AUGUST, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 22/08/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY 2 . +#3 43(# 2 . +#3 43(# 2 . +#3 43(# 2 . +#3 43(#/ COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. +,)* / THE RESPONDENT. 3. # !5 / CONCERNED CIT 4. !5() / THE CIT(A)-III, AHMEDABAD 5. 3'8 +# , , / DR, ITAT, AHMEDABAD 6. 89' :- / GUARD FILE. 2! 2! 2! 2! / BY ORDER, ; ;; ;/ // / < < < < ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD