M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTIONS PVT. LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1(1), BARODA

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ITA 2176/AHD/2014Status: DisposedITAT Ahmedabad17 November 2017AY 2010-112 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 followed the jurisdictional High Court's decision in the case of GSRTC, which ruled in favor of the Revenue on similar issues. Therefore, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming the disallowance of Rs. 14,82,394/- made by the AO. This disallowance was on account of delayed payment of ESI and PF of employees.

What were the issues?

The key issue was whether the disallowance of expenses due to delayed payment of ESI and PF contributions was justified.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: SHRI N.K. BILLAIYA & SHRI S. S. GODARA

For Appellant: Shri Anil R. Shah, AR

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

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.

3.

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.

4.

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

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