M/s. Vijeet Facility Management Pvt. Ltd., Ahmedabad V. DCIT,Circle-3(1)(1), Ahmedabad

MA 217/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4035 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 10-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: MEHUL TAKARA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 217/AHD/2018 (IN ITA NO: 3210/AHD/2014) (ASSESSMENT YEAR : 2010-11) M/S. VIJEET FACILITY MANAGEMENT P. LTD. C- 310, SUKOMAL SOCIETY, NR. SUJAL APT., RAMDEVNAGAR, AHMEDABAD V/S INCOME TAX OFFICER, WARD 8(4), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AACCV 2526R APPELLANT BY : SHRI MEHUL TAKARA, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 04 -01-201 9 DATE OF PRONOUNCEMENT : 08-03-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 15-01- 2018 PASSED BY THIS TRIBUNAL. M.A. NO. 217 /AHD/2018 . A.Y. 2010-1 1 2 2. THIS MISC. APPLICATION FILED ON BEHALF OF THE ASSES SEE STATING THAT APPEAL HAS BEEN DISMISSED ON THE GROUND THAT THE DISALLOWANCE WAS JUSTIFIED IN VIEW OF THE DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS. GSRTC. THE APPLICANT MOST RESPECTFULLY SUBMIT THAT THE AFORESA ID DECISION OF THE HONBLE HIGH COURT LAID DOWN THE PROPOSITION THAT THE RELEV ANT DUE DATE HAS TO BE SEEN NOT FROM THE RELEVANT MONTH OF THE SALARY BUT ONE P ERTAINING TO ITS PAYMENT. THEREFORE, IT WOULD BE RELEVANT FOR AO TO ASCERTAIN SAID RELEVANT DATE OF ACTUAL PAYMENT OF SALARY/WAGES BEFORE DECIDING WHETHER THE RE WAS FATE PAYMENT OF EMPLOYEES CONTRIBUTION TO PF AND ESI OR NOT. THE AS SESSMENT ORDER CONTAINS THE DETAILS OF THE DATE OF SALARY AND DUE DATE FOR PAYMENT OF PF/ESI. THIS ASPECT OF THE MATTER ARISING FROM THIS GROUND OF AP PEAL REQUIRES TO BE ADJUDICATED BY THE HON. TRIBUNAL. THE APPLICANT SUB MITS THAT THIS ASPECT HAS BEEN CONSIDERED BY HON. TRIBUNAL IN VARIOUS DECISIO NS SUCH AS RISHABH SOFTWARE PVT LTD. VS. DCIT (ITA N0. 848/AND/2018 DA TED 09.07.2018). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE ITAT ORDER DATED 15.01.2018, IN OUR CONSIDERED OPINION, CLAIM OF THE ASSESSEE WAS RIGHTLY REJECTED BY THE TRIBUNAL ON ACCOUNT OF DELAYED PAYM ENT TO PF/ESI. 4. IN VIEW OF THE GSRTC, THEREFORE, MISC. APPLICATI ON IS DISMISSED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED SINCE THERE IS NO MERIT IN THE MISC. APPLICATION AND SAME IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 08- 03 - 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICI AL MEMBER AHMEDABAD: DATED 08/03/2019