2021 (9) TMI 225

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....Singh, Accountant Member This assessee's appeal for A.Y. 2015-16, arises from order of the CIT(A)-13, Ahmedabad dated 17-12-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". 2. The assessee has raised following grounds of appeal:- "1. The order passed by the learned CIT(A) is erroneous and contrary to the provisions of law and facts and therefore re....

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.... The learned CIT(A) erred in not adjudicating the ground of the appellant in respect of charging interest under section 234C of Rs. 8,15,197 inspite of the fact that interest charged under Section 234C while filing revised return of income is Rs. 6,86,362. It is submitted that it be so held now." 3. The fact in brief is that return of income declaring total income of Rs. 6,06,69,680/- was filed. ....

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....de disallowance for the reason that employee's contribution to P.F. and ESI amounting to Rs. 14,80,156/- was not paid within the due dates specified u/s. 36(i)(va) of the I.T. Act, therefore, the same was treated as income as per the provisions of sub-clause (x) of clause (24) of section 2 of the act. The Hon'ble Jurisdictional High Court of Gujarat in the case of Gujarat Road Transport Co....

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....eal before the ld. CIT(A) and requested to direct the Assessing Officer to charge interest under the aforesaid sections in accordance with the provision of the Act. However, it is noticed that no specific direction has been provided by the ld. CIT(A) on the aforesaid grounds of appeal raised by the assessee. 8. Heard both the sides and perused the material on record. Without reiterating the facts....