SHRI ARUN RAMANLAL SHAH,AHMEDABAD vs. THE DCIT CPC, BANGLURU

The assessee has raised the following grounds of appeal :-

The assessee is an individual carrying on business of manufacturing of filter press machineries. The assessee filed his return of income on 24.10.2017 declaring total income of Rs.84,07,732/-. The assessee received intimation under Section 143(1) of the Income tax Act, 1961 dated 21.03.2019 assessing the income of Rs.86,43,320/- i.e. income assessed more by Rs.8,08,256/- which consists of Rs.18,718/- being land revenue under Section 43B of Rs.7,89,538/- being PF/ESI late deposited under Section 36(i)(va) of the Act. Against the intimation the assessee filed rectification under Section 154 of the Act and while processing the application under Section 154 the addition of Rs.18,718/- under Section 43B was deleted whereas addition made u/s.36(i)(va) of Rs.7,89,538/- was sustained and not deleted.

Being aggrieved by the intimation along with rectification under Section 154 of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.

At the time fo hearing none appeared on behalf of the assessee despite giving notice which was duly served to the assessee. Therefore, we are taking the submissions of the assessee made before the CIT(A) as the submissions before us.

The Ld. DR relied upon the order of the CIT(A).

We have heard the Ld. DR and perused all the relevant material available on record. There is a delay in filing the appeal before the Tribunal but the stated period is coming in the Covid-19 epidemic. Therefore, the delay is condoned. The issue contested by the assessee in the present appeal is already covered against the assessee by the decision of Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation in Tax Appeal No.637 of 2013 dated 26.12.2013. Thus, the appeal of the assessee does not sustain as the late payment of Employees Provident Fund/ESI contributions were disallowed and the same was confirmed by the Hon’ble Jurisdictional High Court.

In the result, appeal of the assessee is dismissed.