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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH, AHMEDABAD
Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED
PER SUCHITRA KAMBLE, JUDICIAL MEMBER :
This is an appeal filed by the assessee against order dated 04.08.2020 passed by the CIT(A)-8, Ahmedabad for the Assessment Year 2018-19.
The assessee has raised the following grounds of appeal :
“1. On the facts and in the circumstances of the case of the appellant, the learned CIT(A) erred in confirming disallowance of Rs.5,04,573/- 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. In law and in the facts and circumstances of the case, the learned CIT(A) erred in confirming disallowance made by the Assessing Officer as such adjustment is beyond the scope of Section 143(1) of the I.T. Act, 1961.”
Page 2 of 3 3. The assessee filed return of income on 30.11.2018 declaring profit under the normal provisions of the Act at Rs.7,84,39,170/-. The Assessing Officer made disallowance of Rs.5,04,573/- towards late payment of PF/ESI.
Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee.
The Ld. AR submitted that the jurisdictional High Court in the case of Deco Mica Limited vs. DCIT (R/Tax Appeal No.302 of 2021) dated 07.01.2022 has decided this issue against the assessee relating to payment of employees’ contribution beyond due date under Employees Provident Funds & Miscellaneous Provisions Act, 1952 and Employees State Insurance Act, 1948.
Ld. D.R. relied upon the decision of the jurisdictional High Court.
We have heard both the parties and perused the relevant material available on record. The issue related to delayed payment of EPF & ESIC contribution is decided against the assessee therein by the Jurisdictional High Court in the case of Deco Mica Limited (supra), the same is dismissed. The issue in present assessee’s case is identical, hence we are dismissing the Appeal of the assessee.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open Court on this 31st day of May, 2022.