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Income Tax Appellate Tribunal, AHMEDABAD ‘A’ BENCH, AHMEDABAD
Per Pramod Kumar, AM:
By way of this appeal, the assessee appellant has challenged correctness of the order dated 23.07.2014, passed by the learned CIT(A)-IV, Baroda for the assessment year 2011-12. jjjjj 2. Grievances raised by the appellant is as follows :- “Disallowances Rs.5,07,540/- on account of belated payment of P.F. & ESI The Learned Commissioner of Income Tax (Appeals)-IV, Baroda has erred in confirming the disallowance Rs.5,07,540/- on account of belated payment of PF & ESI on the grounds that reliance placed by the appellant on the decision of Hon’ble Supreme Court in the case of Alom Extrusions Ltd. cannot be accepted as discussed on para 6, 6.1 of the Appeal order.”
ITA No.2761/Ahd/2014 Assessment Year : 2011-12 Page 2 of 2 3. Learned counsel for the assessee fairly accepts that the aforesaid issue is now covered, by Hon’ble jurisdictional High Court’s judgement in the case of CIT vs. Gujarat State Road Transport Corporation, 366 ITR 170, against the assessee.
In view of the above discussions, the grievance raised by the assessee is clearly devoid of any legally sustainable merits. We, therefore, dismiss the grievance of the assessee and decline to interfere in the matter.
In the result, appeal is dismissed. Pronounced in the open court today on the 5. 17th day of August, 2017.
Sd/- Sd/- Rajpal Yadav Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 17th day of August, 2017 PBN/* Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad