DEV INFORMATION TECHNOLOGY PVT. LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

The solitary ground of appeal of the assessee is against the decision of ld. CIT(A) in confirming the disallowance u/s. 2(24)(x) of Rs. 51,40,228/- in respect

Aggrieved assessee has filed appeal before ld. CIT(A). The ld. CIT(A) has sustained the addition following the decision of Juri ictional High Court in the case of CIT vs. GSRTC.

During the course of appellate proceedings before us ld. representatives are agreed that the issue in appeal is squarely covered by the decision of Hon’ble Juri ictional High Court in the case of CIT vs. GSRTC. On these facts, respectfully following the judgment of Hon’ble Gujarat High court cited supra, we hold that the ld. CIT(A) was right in sustaining the disallowance made by the assessing officer for not depositing the aforesaid employee’s contribution towards PF/ESIC within the due date as stipulated in the relevant act, therefore, we do not find any merit in the appeal of the assessee and the same is dismissed.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 05-03-2019 (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 05/03/2019