M/S. ARVIND GOODHILL SUIT MANUFACTURING LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

This appeal is filed by the assessee against order dated 5.8.2020 passed by the Ld.Commissioner of Income-tax (Appeals)-1, Ahmedabad [for short “Ld.CIT(A)] in appeal No.CIT(A)-1, Ahmedabad/10366/2019-20 relating to the assessment year 2017- 18.

Solitary ground raised by the assessee in this appeal is that the ld.CIT(A) erred in confirming addition of Rs.1,07,59,249/- being employees’ contribution to Employee State Insurance and Provident Fund made by the AO on the ground that the aforesaid payment was made after due date prescribed under the relevant Act, even though

The ld.counsel for the assessee fairly submitted that this issue is already covered against the assessee by the decision of jurisdictional High Court in the case of Gujarat State Road Transport Corporation Ltd. Vs. CIT, 366 ITR 170, against which assessee’s SLP is pending before the Hon’ble Supreme Court.

Respectfully following the decision of the jurisdictional High Court cited (supra) on the issue of payment of employees’ contribution to ESI and PF, the ground of appeal raised by the assessee is hereby rejected. Thus, the appeal filed by the assessee is dismissed.

In the result, appeal of the assessee is dismissed.