ADANI INTERNATIONAL CONTAINER TERMINAL PVT. LTD,AHMEDABAD vs. THE ACIT CIRCLE-1(1)(1), AHMEDABAD

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ITA 496/AHD/2020Status: DisposedITAT Ahmedabad13 July 2022AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowance of the employees' contribution to Provident Fund. The decision was based on the jurisdictional High Court's ruling that such payments must be made within the due date prescribed by the relevant Act to be allowable.

What were the facts?

The assessee claimed a deduction for employees' contribution to Provident Fund. The Assessing Officer disallowed this amount as it was paid after the due date prescribed by the Provident Fund Act, even though it was paid before the due date for filing the return of income.

What were the issues?

Whether employees' contribution to Provident Fund paid after the due date under the PF Act, but before the due date for filing the return of income, is allowable as a deduction.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 139(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRAMOD M JAGTAP&

For Appellant: Shri Biren Shah, A.R
For Respondent: Shri Mukesh Thakwani, Sr. DR
Hearing: 11.07.2022Pronounced: 13.07.2022

The instant appeal filed by the assessee is directed against the order dated 25.08.2020 passed by the Commissioner of Income Tax (Appeals)-1, Ahmedabad arising out of the order dated 24.11.2019 passed by the ACIT, Circle-1(1)(1), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2017-18.

2.

The grounds of appeal

raised by the assessee are read as under: “1. On the facts and in the circumstances of the case of the appellant, the learned CIT(A) erred in confirming disallowance of Rs. 2,16,626/- being Employees’ contribution to Provident Fund made by the Assessing Officer on the ground that the aforesaid payment was made after the due date prescribed under relevant Act, even though the payment was made within the time prescribed under section 139(1) of the I.T. Act, 1961 for filing the return of income.

2. The appellant craves leave to add, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal.”

3.

At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee with all his fairness submitted before us that the issue relating

Adani International Container Terminal P. Ltd. vs. ACIT Asst.Year –2017-18 - 2 - to deposit of Provident Fund and ESIC Contribution on the identical facts and circumstances of the case has been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170.

4.

On the other hand, the Ld. D.R. relied upon the order passed by the authorities below.

5.

Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case and considering the order passed by the Hon’ble Jurisdictional High Court in the issue involved we do not find any ambiguity in the order of addition made by the authorities below. Hence, respectfully relying upon the same we upheld the order impugned before us. Therefore, assessee’s appeal is found to be devoid of any merit and thus, dismissed.

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