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Income Tax Appellate Tribunal, AHMEDABAD ‘A’ BENCH, AHMEDABAD
Per Bench :
By way of this appeal, the assessee appellant challenges correctness of order dated 10.09.2014 passed by the CIT(A)-IV, Baroda in the matter of rectification sought under section 154 of the Income-tax Act, 1961 in the order passed by the ld. CIT(A) on 11.06.2012 for the assessment year 2008-09.
Grievance raised by the assessee is as follows:-
“That, on facts and in law, the learned CIT(A)-IV has grievously erred in dismissing our petition moved u/s 154(2) of the Income-tax Act, 1961 and confirming the statutory disallowance to the tune of Rs.9,86,592/- pertaining to provident fund/ESIC amount paid after grace period but before filing of return of income u/s 139(1) of the Act.”
When this appeal was called out for hearing, learned counsel for the assessee fairly points out that the issue in appeal is covered against the assessee by the judgement of Hon’ble jurisdictional High Court in the case CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj). He submits that, in view of the fact
ITA No. 3349/Ahd/2014 Emtici Engineering Ltd vs. ACIT A.Y. 2008-09 Page 2 of 2
that the issue in question is now conclusively settled against the assessee by the judgment of the Hon’ble jurisdictional High Court, the petition under Section 154 was rightly rejected by the learned CIT(A). He, however, points out that the appeal against the said judgment of the Hon’ble High Court is now pending before the Hon’ble Apex Court and he would, therefore, like to keep the matter pending till the decision of the Hon’ble Apex Court on this matter. Learned Departmental Representative, on the other hand, does not have much to say beyond submitting that the issue is now covered against the assessee.
In view of above discussion, we uphold the order of the CIT(A) rejecting the rectification petition filed by the assessee and decline to interfere in the matter.
In the result, the appeal is dismissed. Order dictated and pronounced in the open Court on this 27th of November, 2017.
Sd/- Sd/-
Mahavir Prasad Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 27th day of November, 2017 **bt* Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad
Date of taking dictation: ...1 page dictation pad, as dictated by Hon’ble AM, is attached....27.11.2017.. 1. 2. Date of typing & draft order placed before the Dictating Member: ... 27.11.2017......................... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: ... 27.11.2017...... 4. Dt. on which the fair order is placed before the Dictating Member for Pronouncement: ... 27.11.2017............. 5. Date on which the file goes to the Bench Clerk: ..... 29.11.2017........................ 6. Date on which the file goes to the Head Clerk: ..…………………... 7. The dt. on which the file goes to the Astt. Registrar for signature on the order: ......................... 8. Date of despatch of the Order: .........................