DHRUVI PHARMA PVT.LTD.,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), AHMEDABAD

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ITA 2397/AHD/2016Status: DisposedITAT Ahmedabad05 April 2018AY 2013-144 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the ground related to ESIC disallowance, citing a Gujarat High Court decision. The grounds concerning interest under section 234C and short credit for taxes paid were dismissed as not pressed by the assessee.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming the disallowance of late ESIC payment, charging interest under section 234C, and giving short credit for taxes paid. The assessee also raised a general ground of appeal.

What were the issues?

Whether late payment of ESIC is disallowable and whether interest under section 234C is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x),Section 234C

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “ A” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Rajdeep Singh, Sr.DR
Hearing: 03/04/2018

आदेश / O R D E R

PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed by the Assessee against the appellate order of the Commissioner of Income Tax(Appeals)-VIII, Ahmedabad [CIT(A) in short] dated 23/08/2016 relevant to Assessment Year (AY) 2013-14.

ITA No.2397/Ahd/2016 Dhruvi Pharma Pvt.Ltd. vs. DCIT Asst.Year – 2013-14 - 2 -

2.

The grounds of appeal raised by the Assessee read as under:-

1.

In law and in the facts and circumstances of the Appellant’s case, the ld.CIT(A) has grossly erred in points of law and facts. 2. In law and in facts and circumstances of the Appellant’s case, the learned CIT(A) has grossly erred in confirming disallowance of late payment of ESIC for Rs.37,222. 3. In law and in facts and circumstances of the Appellant’s case, the learned CIT(A) has grossly erred in charging interest u/s.234C of Income-tax Act for Rs.39,517. 4. In law and in facts and circumstances of the Appellant’s case, the learned CIT(A) has grossly erred in giving credit for total tax paid of RS.19,27,921 instead of Rs.24,15,814. 3. Ground No.1 is general in nature, therefore not adjudicated separately.

4.

Ground No.2 concerns disallowance u/s.36(1)(va) r.w.s.2(24)(x) towards late payment of ESIC amounting to Rs.37,222/-. The issue is covered against the assessee by the decision of the Hon’ble Gujarat High Court in the case of Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). Thus, no interference with the order of the CIT(A) is called for. Ground No.2 is accordingly dismissed.

ITA No.2397/Ahd/2016 Dhruvi Pharma Pvt.Ltd. vs. DCIT Asst.Year – 2013-14 - 3 - 5. Ground No.3 concerns charging of interest under s.234-C of the Income Tax Act, 1961. It was fairly submitted on behalf of the assessee that such levy of interest is not appealable before the ITAT. Thus, the ground No.3 of the assessee’s appeal is dismissed as not pressed.

6.

Ground No.4 concerns short credit given by the Assessing Officer (AO) for taxes paid. It is submitted on behalf of the assessee that the issue is not appealable and the assessee is not in a position to lead evidence at present. Ground No.4 is accordingly dismissed as not pressed.

7.

In the result, appeal of the assessee is dismissed. This Order pronounced in Open Court on 05/ 04/2018

Sd/- Sd/- (राजपाल यादव) (�द�प कुमार के�डया) �या�यक सद�य लेखा सद�य (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER

Ahmedabad; Dated 05/ 04 /2018 ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS

ITA No.2397/Ahd/2016 Dhruvi Pharma Pvt.Ltd. vs. DCIT Asst.Year – 2013-14 - 4 -

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-1, Ahmedabad �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation .. 3.4.18(dictation-pad 5- pages attached at the end of this appeal-file) 2. Date on which the typed draft is placed before the Dictating Member …3.4.18 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S…….5.4.18 7. Date on which the file goes to the Bench Clerk…………………5.4.18 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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