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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
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.
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.
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