PODDAR CAR WORLD (P) LTD.,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

None appeared on behalf of the assessee. No application for adjournment was also placed on record. Shri N. T. Sherpa, JCIT and Shri P. S. Thuingaleng, ACIT represented the revenue before us. With the able assistance of Ld. DR, we dispose of all these appeals, ex parte qua the assessee.

Brief facts in appeals of Poddar Car World Private Ltd. (ITA Nos. 52 to 54/GTY/2022) are that assessee is engaged in the business of dealership of Maruti Suzuki in the name and style of Poddar Car World Private Ltd. Assessee has filed its return of income for AY 2018-19 reporting total income at Rs. 6,58,40,820/- on 30.11.2018. Return was duly processed u/s 143(1) of the Act on 16.08.2020 by making an adjustment u/s. 143(1) amounting to Rs 6,18,026/- since assessee had remitted the employees’ contribution to Provident Fund (PF) beyond the due date. For the other two years in appeal before us, similar additions were made for delay in deposit of employees’ contribution to FP, amounting to Rs.11,94,775/- for AY 2019-20 and Rs.8,98,707/- for AY 2020-21. In respect of the aforesaid adjustments u/s. 143(1), assessee objected and filed rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal.

Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022 are that assessee is engaged in the business of 4 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022 Better Power Services Pvt. Ltd. AYs: 2019-20 & 2020-21 Government Contract works. Assessee filed its return of income in respect of AY 2018-19 reporting total income at Rs. 85,62,520/- on 28.11.2018. Return was duly processed u/s. 143(1) of the Act on 08.01.2020, by making an adjustment u/s. 143(1) amounting to Rs.81,92,336/- since assessee had remitted the employees’ contribution to Provident Fund (PF) beyond the due date. For the other two years in appeal before us, similar additions were made for delay in deposit of employees’ contribution to PF, amounting to Rs.89,02,868/- for AY 2019-20 and Rs.79,30,788/- for AY 2020-21. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Assessee is aggrieved and is in appeal before the Tribunal.

Brief facts in appeals of Better Power Services Pvt. Ltd. (ITA Nos. 59 to 60/GTY/2022) are that assessee filed its return of income for AY 2019-20 reporting total income at Rs.44,15,305/-, on 28.10.2019. Return was duly processed u/s 143(1) of the Act on 30.04.2020 by making an adjustment u/s 143(1) amounting to Rs.13,68,973/- since assessee had remitted the employees’ contribution to Provident Fund (PF) beyond the due date. Similar disallowance was made for AY 2020-21 amounting to Rs.10,84,170/-. Aggrieved, the assessee carried the matter before ld. CIT(A) but without any success. Assessee is aggrieved and is in appeal before the Tribunal.

On the aforesaid issue relating to disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble

In view of above discussion, we do not find any merit in the appeals of the assessees and the same are hereby dismissed.

In the result, appeals of the assessees stand dismissed.