2022 (7) TMI 55

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....issioner of Income Tax, CPC, Bengaluru, u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide order dated 17.10.2019. 2. Grounds of appeal raised by the assessee are as follows:- "1) That on the facts and in the circumstances of the case as well as in law, ld. CIT(A) has grossly erred in confirmation prima facie adjustment done by DCIT, CPC, Bengaluru by way of disallowance for late depositing of employee's contribution of Provident Fund and ESI within due date prescribed under relevant Acts, of Rs.25,56,077/- while processing return of income u/s 143(1) read with Section 143(1)(a) of the Act. 2) The appellant craves leave to add, alter, delete or modify any grounds of appeal." 3. At the ....

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....ments. 6. We have heard both the parties and perused the material available on record. We note that the issue involved in the present appeal of assessee is covered against the assessee, as the assessee has not deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time, therefore as per the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company (supra), the issue had already been decided by the Hon'ble jurisdictional High Court against the assessee. However, we note that co-ordinate Bench of ITAT, Ahmedabad in the case of M/s Unicorn Remedies Pvt. Ltd. in ITA Nos. 3058/AHD/2014 for AY.2011-12 and 2599/AHD/2016 for AY.2012-13, order dated 30.01.2019 wherein ....

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....cribed in Explanation to section 36(1)(va), disallowance made by Assessing Officer was just and proper - Held, yes [Para 8] [In favour of revenue] 15. In the meanwhile, it is noticed that on this issue appeal is pending before the Hon'ble Supreme Court and recently Hon'ble Gujarat High Court in Tax Appeal No. 1186 of 2018 has held that two clear ways are possible to enable the appellant-assessee to get benefit of the judgment of the Supreme Court, in case the High Court Judgment is reversed by the Hon'ble Supreme Court and relevant part of the said order of the High Court is reproduced: "This Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" fo....

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....le to enable the appellant- assessee to get benefit of the judgment of the Supreme Court, in case the High Court judgment is reversed. One is to dismiss this C/TAXAP/1186/2018 ORDER appeal and allow the assessee to approach the Supreme Court; like some other assesses would have. The other way is to make some arrangement under which without filing the appeal, the assessee would also be able to claim the benefit of the judgment. Looking to the smallness of the disputed amount, we adopt the latter option by providing as under: This appeal at this stage is dismissed. However, if the Supreme Court reverses the judgment in the case of CIT vs. GSRTC [Supra], it would be open for the appellant to revive this appeal by filing an application for such....