Income Tax Appellate Tribunal - Ahmedabad
M/S. Unicure Remedies Pvt. Ltd.,, ... vs Ito, Ward-2(1)(4),, Baroda on 20 June, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'A' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 214 & 192/Ahd/2018 ( नधा रण वष / Assessment Year : 2014-15) M/s. Unicure Remedies बनाम/ ITO, Pvt. Ltd., Vs. Ward-2(1)(4), Vadodara F/25, BIDC Estate, Gorwa, Vadodara 390016 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AAACU2473J M/s. Crystal Quinone Pvt. बनाम/ Dy. Commissioner of Ltd., Vs. Income Tax, Nr. Old Excise Chowky, S. Circle 1(1)(2), M. Road, Ambawadi, Ahmedabad Ahmedabad-380015 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AABCC1413H (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Smt. Urvashi Shodhan, A.R. यथ क ओर से / Shri Saurabh Singh, Sr. D.R. Respondent by :
सन ु वाई क तार ख / Date of Hearing 19/06/2018 घोषणा क तार ख /Date of 20/06/2018 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeals have been filed by the respective assessee against the respective orders of the CIT(A) concerning AY 2014-15. I T A N o . 2 1 4 & 1 9 2 / Ah d / 1 8 [ M / s . U n i c u r e R e m e d i e s P . L t d . & M / s . C r ys t a l Q u i n o n e P . L t d . ] A. Y . 2 0 1 4 - 1 5 - 2 -
2. The assessee in ITA No. 214/Ahd/2018 (M/s. Unicure Remedies Pvt. Ltd.) is aggrieved by the disallowance of provident fund amounting to Rs.30,48,752/- and ESIC amounting to Rs.2,01,555/- under s. 36(1)(va) of the Income Tax Act, 1961 (the Act). Likewise, the assessee in ITA No. 192/Ahd/2018 is aggrieved by the disallowance of provident fund contribution to Rs.1,62,626/- by the AO.
3. The solitary issue, in the captioned appeals by the assessee, named above, is against the disallowance by Assessing Officer, of the expenditure incurred by the assessee on account of belated payment of employees' contribution to provident fund/ESIC under s. 36(1)(va) of the Act.
4. With the assistance of the learned AR for the assessee and learned DR for the Revenue, we observe that the issue is covered against the assessee. In view of the decision of the Jurisdictional High Court in the case of Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj), the grievance of the assessee does not stands on merits.
5. In the result, the respective appeals of Assessee stand dismissed.
This Order pronounced in Open Court on 20/06/2018
Sd/- Sd/-
(MADHUMITA ROY) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 20/06/2018
True Copy
S. K. SINHA
आदे श क त!ल"प अ#े"षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
I T A N o . 2 1 4 & 1 9 2 / Ah d / 1 8 [ M / s . U n i c u r e R e m e d i e s P . L t d . & M / s . C r ys t a l Q u i n o n e P . L t d . ] A. Y . 2 0 1 4 - 1 5 - 3 -
3. संबं*धत आयकर आय, ु त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।