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TMI Blog2019 (2) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... date provided - CIT-A confirmed the disallowance - HELD THAT:- CIT(A) confirmed this disallowance following the judgement of Hon ble High Court of Gujarat in the case of CIT vs. GSRTC reported 2014 (1) TMI 502 - GUJARAT HIGH COURT . Since the ld. first appellate authority has based his order on the decision of Hon ble Gujarat High Court and Hon ble High Court has held that if an assessee failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, assessee has pleaded that ld. CIT(A) has erred in deciding his appeal ex-parte without giving proper opportunity of hearing. 3. However, at the time of hearing, the ld. counsel for the assessee did not advance any argument on this issue. Hence, it is rejected. 4. In ground No. 2, the assessee has pleaded that Ld. CIT(A) has erred in confirming the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income. He worked out the disallowance with the help of Rule 8D of the Income Tax Rules, 1962. Such disallowance has been worked out at ₹ 8, 05, 856/-. It is pertinent to observe that the Hon ble Gujarat High Court on the issue in the case of CIT vs. Corrtech Energy Pvt. Ltd. reported in (2014) 223 Taxman 0130 and Hon ble Delhi High Court in the case Cheminvest Ltd. vs. CIT reported in 378 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 in the case of CIT vs. Nirma Chemical Works Pvt. Ltd. decided on 03/12/2018). 6. Following the above, we are of the view that ends of justice would meet if we restrict the disallowance equivalent to the tax-free income shown by the assessee i. e. ₹ 22, 697/-. This ground is accordingly partly allowed. The Ld. AO consider the disallowance at ₹ 22, 697/- instead of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat High Court and Hon ble High Court has held that if an assessee failed to pay employees contribution to PF and ESI account within the due date provided under those Acts, then assessee will not be entitled for deduction of such expenditure. The Ld. CIT(A) has rightly placed reliance on the decision of Hon ble Gujarat High Court and no interference is called for in the finding of the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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