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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: SHRI N.K. BILLAIYA & SHRI S. S. GODARA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
This appeal by the Assessee is directed against the order of the Ld. CIT(A)-I, Baroda dated 20.06.2014 pertaining to A.Y. 2010-11.
ITA No. 2176/Ahd/2014 2 . A.Y. 2010-11 2. The only grievance of the Assessee is that the ld. CIT(A) erred in confirming the disallowance of Rs. 14,82,394/- made by the A.O. on account of delayed payment of ESI and PF of Employees.
The issue raised by the Assessee is no more res integra as the same has been considered and decided by the Hon’ble Jurisdictional High Court of Gujarat against the Assessee and in favour of the Revenue by the judgment in the case of GSRTC 366 ITR 170.
Respectfully following the judgment of the Hon’ble Jurisdictional High Court, we dismiss the appeal filed by the assessee.
Order pronounced in Open Court on 17 - 11- 2017
Sd/- Sd/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated 17 /11/2017 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER
Deputy/Asstt.Registrar ITAT,Ahmedabad