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

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ITA 122/RJT/2021Status: DisposedITAT Rajkot14 November 2022AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue regarding Employees' Provident Fund contribution had been decided against the assessee and upheld by the Supreme Court. Therefore, the assessee's appeal was found to have no merit.

What were the facts?

The assessee's appeal was against an assessment order concerning the payment of Employees' Provident Fund contribution. The assessee conceded that this issue had been finally settled by the Hon'ble Supreme Court.

What were the issues?

The primary issue was the taxability of Employees' Provident Fund contributions paid after the due date. The assessee accepted the Supreme Court's decision on this matter.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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:

1.

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.

2.

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.

3.

In the result, assessee’s appeal is dismissed.

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