EMTICI ENGINEERING LTD.,ANAND vs. THE JT. CIT.,ANAND CIRCLE, ANAND

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ITA 2761/AHD/2014Status: DisposedITAT Ahmedabad17 August 2017AY 2011-122 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 held that the issue is now covered by the jurisdictional High Court's judgment in CIT vs. Gujarat State Road Transport Corporation. Therefore, the assessee's grievance lacks legal merit.

What were the facts?

The assessee challenged a disallowance of Rs. 5,07,540/- made on account of belated payment of Provident Fund (PF) and Employees' State Insurance (ESI). The CIT(A) had confirmed this disallowance.

What were the issues?

Whether disallowance of expenses for belated payment of PF and ESI is justified, considering the Supreme Court's decision in Alom Extrusions Ltd. and subsequent High Court rulings.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD ‘A’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

1.

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.

4.

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

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