The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara V. Ambalal Sarabhi Enterprises Limited, Vadodara

MA 231/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5569 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NK GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 231/AHD/2019 (IN ITA NO. 1313/AHD/2016) (ASSESSMENT YEAR: 1999-2000) M/S. AMBALAL SARABHAI ENTERPRISES LTD., WADI WADI, VADODARA-390023 V/S THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BARODA (APPELLANT) (RESPONDENT) PAN: AABCA 6893K APPELLANT BY :MS. URVASHI SHODHAN & PARIN SHAH, AR RESPONDENT BY : SHRI N. K. GOEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -10-201 9 DATE OF PRONOUNCEMENT : 24 -10-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED ON BE HALF OF THE REVENUE WHEREIN REVENUE REQUESTED THAT FOLLOWING GROUND NO. 8 IN ITA NO. 933 & 1313/AHD/2016 HAS NOT BEEN ADJUDICATED: M.A. NO 231/ AHD/2019 . A.Y. 1999-20 00 2 8. CIT(A) HAS GRIEVOUSLY ERRED IN FACT AND IN LAW I N REJECTING APPELLANTS' CLAIM THAT EMPLOYEES' PF CONTRIBUTION PAID WITHIN THE PREVIOU S YEAR ITSELF THOUGH WITH A DELAY COULD NOT BE TAXED U/S. 2(24)(X) R.W.S. 36(1 )(VA) OF THE ACT BY FOLLOWING DECISION OF HON GUJARAT HIGH COURT IN CASE OF COMMI SSIONER OF INCOME TAX VS. GUJARAT STATE ROAD TRANSPORT CORPORATION REPORT ED AT (2014) 366 ITR 170 . 2. LD. A.R. ON BEHALF OF THE ASSESSEE OFFERED NO C OMMENTS. AS STATED GROUND NO. 8 OF THE ASSESSEES APPEAL HAS REMAINED TO BE A DJUDICATED. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IN ITA NO. 933 & 1313/AHD/201 6 FOR ASSESSMENT YEAR 1999-2000 IS RECALLED TO THE EXTENT OF ADJUDICATION OF GROUND NO. 8 OF ASSESSEES APPEAL. THE REMAINING OF ITAT IN RESPECT OF OTHER G ROUNDS WILL CONTINUE TO HOLD FIELD AS EARLIER. THE GRIEVANCE OF THE REVENUE AS PER GROUND NO. 8 SHALL BE HEARD ON 04.12.2019 IN REGULAR COURSE. 3. THE ORDER OF ITAT IN ITA NO. 933 & 1313/AHD/20 16 DATED 17/01/2019 STANDS RECTIFIED IN ABOVE TERMS. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24 - 1 0- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 24 /10/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) M.A. NO 231/ AHD/2019 . A.Y. 1999-20 00 3 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD