Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC-3” BENCH, AHMEDABAD
Before: SHRI PRAMOD M JAGTAP&
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.
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.
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.
On the other hand, the Ld. DR relied upon the order passed by the authorities below.
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.