2021 (9) TMI 598

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..... vant fund or funds before due date which has admittedly not done by the assessee, AO disallowed such claim. First Appellate Authority relying upon the ratio laid down in the order passed in the case of CIT vs. Gujarat State Road Transport Corporation (GSRTC) [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] confirmed such addition made by the AO which, in our considered view, is just and proper, withou .....

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..... #8377; 11,37,694/- made by the Assessing Officer on account of late payment of Employee's Contribution towards EPF and ESI under Section 36(1)(va) of the Act has been confirmed. 2. None appeared at the time of hearing of the appeal on behalf of the assessee. However, a written note of submissions has been filed by the assessee before us. We have perused the said written note of submissions .....

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..... ujarat State Road Transport Corporation (GSRTC) in Tax Appeal No. 637 of 2013 confirmed such addition made by the Ld. AO which, in our considered view, is just and proper, without any ambiguity so as to warrant interference. Hence, we confirm the addition made by the Ld. CIT(A). The assessee's appeal is thus, found to be devoid of any merit and hence, dismissed. 5. In the result, the appeal .....

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