Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH AHMEDABAD
BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER
ITA No. 1561/Ahd/2016 (Assessment Year: 2012-13) M/s. Tailors Point Pvt. Ltd., 9, 10, 11 Sapphire Complex, Nr. Cargo Motors, C. G. Road, Ahmedabad 380009 Appellant Vs. DCIT, Circle: 4(1)(2), “B” Wing, 2nd Floor, Pratyaksh Kar Bhavan, Panjra Pole, Ambawadi, Ahmedabad 380015 Respondent PAN: AABCT6060F
आवेदक क� ओर से/By Assessee : None राज�व क� ओर से/By Revenue : Shri Mahesh Jiwade, Sr. D.R. सुनवाई क� तार�ख/Date of Hearing : 06.09.2017 घोषणा क� तार�ख/Date of Pronouncement : 22.09.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER This assessee’s appeal for assessment year 2012-13 arises against the CIT(A)-7, Ahmedabad’s order dated 28.03.2016, in case no. CIT(A)-7/148/15-16, upholding Assessing Officer’s action disallowing employees’ contribution to PF/ESI u/s.36(1)(va) r.w.s. 2(24) on account of delayed payment to the tune of Rs.2,56,981/-, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”.
ITA No. 1561/Ahd/16 (M/s. Tailors Point Pvt. Ltd. vs. DCIT) A.Y. 2012-13 - 2 -
Case called twice. None appears at assessee’s behest. The Registry has already sent it RPAD notice dated 22.08.2017. It is accordingly proceeded ex parte.
We now advert to assessee’s sole substantive grievance assailing correctness of the above disallowance / addition on account of its non payment of employees’ PF/ESI contribution. Case file sufficiently indicates that the assessee has indeed not deposited the above contribution on or before the relevant due date. Learned CIT(A) quotes hon’ble jurisdictional high court’s decision in CIT vs. Gujarat State Road Transport Corporation (2014) 41 taxmann.com 100 (Guj.) reviving an identical disallowance on similar facts. We therefore accept Revenue’s arguments strongly supporting the same in the course of hearing.
This assessee’s appeal is accordingly dismissed.
[Pronounced in the open Court on this the 22nd day of September, 2017.]
Sd/- Sd/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 22/09/2017