M/S H.D. ENTERPRISES,,BHUJ vs THE INCOME TAX DEPARTMENT, THE CIT(A), NFAC, DELHI, DELHI

Income Tax Appellate Tribunal, “RAJKOT” BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

For Appellant: Shri D. M. Rindani, A.R, Shri B. D. Gupta, Sr. D.R

O R D E R

PER Ms. MADHUMITA ROY - JM:

The instant appeal at the instance of the assessee is directed against the order dated 08.07.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 11.12.2019 passed by the Learned ACIT, Circle-1, G’dham under section 143(3) of the Income

H. D. Enterprises vs. ITO/ CIT(A) Asst.Year –2017-18 - 2 – Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2017- 18.

The Learned Counsel appearing for the assessee with all his fairness submitted before us that the issue relating to the payment of contribution of Employees’ Provident Fund, which has been decided against the assessee, has been finally got settled by the Hon’ble Supreme Court whereby and whereunder the decision passed by the Hon’ble Jurisdictional High Court on the same issue, has been upheld. In that view of the matter, the assessee’s appeal fails. We do not find any merit in the appeal preferred by the assessee, thus, the same is hereby dismissed.

In the result, assessee’s appeal is dismissed.

M/S H.D. ENTERPRISES,,BHUJ vs. THE INCOME TAX DEPARTMENT, THE CIT(A), NFAC, DELHI, DELHI