M/S. D K TRIVEDI & SONS.,AMBAJI vs. THE DCIT CPC, BENGLURU

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ITA 43/AHD/2022Status: DisposedITAT Ahmedabad22 June 2022AY 2017-183 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, considering the ratio laid down by the Hon'ble Jurisdictional High Court in CIT vs. GSRTC, found no merit in the assessee's appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was against an order confirming an addition of Rs. 6,71,290/- on account of late payment of PF contribution. The assessee acknowledged that the issue had been decided against them by the jurisdictional High Court.

What were the issues?

Whether the addition on account of late payment of PF contribution is to be confirmed, given the precedent set by the jurisdictional High Court.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri Karan Shah, A.R
For Respondent: Shri C. S. Sharma, Sr. DR
Hearing: 16.06.2022Pronounced: 22.06.2022

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER (Assessment Year: 2017-18) M/s. D. K. Trivedi & Sons Vs. The DCIT, D. K. Trivedi & Sons Premises, CPC, Kumbharia Road, Ta. Danta, Bengaluru Ambaji, Gujarat-385110 [PAN No.AABFD0992K] (Appellant) .. (Respondent) Appellant by : Shri Karan Shah, A.R. Respondent by : Shri C. S. Sharma, Sr. DR Date of Hearing 16.06.2022 Date of Pronouncement 22.06.2022 O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 15.12.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the order dated 15.04.2019 passed by the DCIT, CPC, Bangalore under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2017-18.

2.

We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. M/s. D. K. Trivedi & Sons vs. DCIT Asst.Year –2017-18 3. This matter relates to in confirming the addition on account of late payment of PF contribution of Rs. 6,71,290/- as made by the Ld. DCIT, CPC, Bengaluru.

4.

At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee with all his fairness submitted that the issue involved in this particular matter relates to late payment of PF contribution has already been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC, reported in 366 ITR 170.

5.

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

6.

Having heard the Ld. Counsels appearing for the parties, having regard to the facts and circumstances of the case particularly taking into consideration the ratio laid down by the Hon’ble Jurisdictional High Court in the case of CIT vs. GSRTC (supra) we find no merit in the appeal preferred by the assessee. Hence, the same is dismissed.

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