JAYESH PARSHOTAMDAS PATEL,AHMEDABAD vs. THE ITO, WARD-5(3)(5), AHMEDABAD

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ITA 229/AHD/2021Status: DisposedITAT Ahmedabad27 July 2022AY 2019-203 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 held that the issue regarding late payment of PF contribution had already been decided against the assessee by the jurisdictional High Court. Therefore, the appeal had no merit.

What were the facts?

The assessee's appeal was against an order confirming an addition on account of late payment of PF contribution. The issue involved the late payment of PF contribution for the assessment year 2019-20.

What were the issues?

Whether the addition on account of late payment of PF contribution is sustainable in light of the jurisdictional High Court's decision.

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, “SMC-3” BENCH, AHMEDABAD

Before: SHRI PRAMOD M JAGTAP&

For Respondent: Shri Shramdeep Sinha, Sr. DR
Hearing: 22.07.2022Pronounced: 27.07.2022

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-3” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER (Assessment Year: 2019-20) Jayesh Parshotamdas Patel Vs. ITO 5/99, Sundar Nagar Flats, Ward-5(3)(5), Naranpura, Ahmedabad-380013 Ahmedabad [PAN No.ADZPP3711D] (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Shramdeep Sinha, Sr. DR Date of Hearing 22.07.2022 Date of Pronouncement 27.07.2022 O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 03.08.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the order dated 21.02.2020 passed by the ADIT(CPC), Bengaluru under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2019-20.

2.

We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. Jayesh Parshotamdas Patel vs. ITO Asst.Year –2019-20 3. This matter relates to in confirming the addition on account of late payment of PF contribution of Rs. 21,13,084/- as made by the Ld. ADIT, 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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