ASCENDUM SOLUTIONS (INDIA) PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

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ITA 369/AHD/2016Status: DisposedITAT Ahmedabad11 January 2018AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the issue of disallowance for late payment of EPF and ESI contributions is a settled matter. It followed the decision of the jurisdictional High Court of Gujarat in the case of GSRTC.

What were the facts?

The assessee challenged the disallowance of Rs. 8,66,265/- made by the Assessing Officer for late payment of Employees' Provident Fund and ESI contributions. The CIT(A) had confirmed this disallowance.

What were the issues?

Whether disallowance of Employees' Provident Fund and ESI contributions made on account of late payment is justified.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

For Appellant: Smt. Ira Kapoor, AR

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the Assessee is preferred against the order of the Ld. CIT(A)-1, Ahmedabad dated 18.12.2015 pertaining to A.Y. 2011-12.

ITA No. 369/Ahd/2016 2 . A.Y. 2011-12 2. The solitary grievance of the assessee is that the ld. CIT(A) erred in confirming the disallowance of Rs. 8,66,265/- made by the A.O. on account of late payment of Employees’ Provident Fund and ESI contributions.

3.

This issue is no more res integra since it has been decided in favour of the revenue and against the assessee by the Hon’ble Jurisdictional High Court of Gujarat in the case of GSRTC 366 ITR 170.

4.

Respectfully following the same, appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 15 - 01- 2018

Sd/- Sd/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated 15 /01/2018 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

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