IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member
And Shri Narendra Prasad Sinha, Accountant Member
Utkranti Solutions Pvt.
Ltd.
15, Nilima Park Society
Near Vijay Char Rasta,
Navrangpura,
Ahmedabad-380009
PAN: AABCU1620L
(Appellant)
Vs
Income Tax Officer,
Ward-4(1)(1),
Ahmedabad
(Respondent)
Assessee Represented: Shri Himanshu Shah, C.A.
Revenue Represented: Shri Ramesh Kumar, Sr.D.R.
Date of hearing : 03-10-2024
Date of pronouncement : 08-10-2024
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
These two appeals are filed by the Assessee as against the
separate appellate orders both dated 17.01.2024 passed by the
ADDL/JCIT (Appeals), Bhubaneswar arising out of the intimation
orders passed under section 143(1) of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) relating to the Assessment
Years 2018-19 and 2019-20.
ITA Nos. 363 & 364/Ahd/2024
Asst. Years. 2018-19 & 2019-20
I.T.A Nos. 363 & 364/Ahd/2019 A.Ys. 2018-19 & 2019-20 Page No
Utkranti Solutions Pvt. ltd. vs. ITO
2
2. At the outset, the assessee filed Application in Form 8 invoking
Section 158(A)(1) of the Act that identical Question of Law is
admitted on 18-03-2024 and pending before the Hon’ble High
Court of Gujarat in assessee’s own case for the Asst. Year 2017-18
Tax Appeal No. 193 of 2024 namely:
"(A) Whether the Income Tax Appellate Tribunal has erred in law and
on facts in confirming the disallowance of Rs.22,68,438/- on
account of delayed contribution to Provident Fund and Employees's
State Insurance which were debatable and contentious in nature
and therefore were beyond the scope of adjustments under section
143 (1) of the Income Tax Act?"
2.1. Thus the assessee produced the copy of the Statement of the
case and the Question of Law admitted by the Hon’ble High Court
of Gujarat and therefore requested the outcome of the judgment in
the above Tax Appeal No. 193 of 2024 will be binding on the
assessee for the present Asst. Years 2018-19 and 2019-20 and
thereby requested to dispose of the above appeals.
3. This Tribunal requested the Assessing Officer to verify the claim
made in Form 8 and give his report to the Tribunal. In compliance
the Assessing Officer reported as follows:
5. Now, the assessee has filed declaration u/s.158A(1) of the
Income- tax Act, 1961 in Form No.8 claiming that the identical
question of law is pending before the Hon'ble Gujarat High Court. On
perusal of the details furnished in Form No.8 and the facts reported
above, it is seen that in Tax Appeal No.193 of 2024 dated
18/03/2024, the Honb'le Gujarat High Court has admitted the
I.T.A Nos. 363 & 364/Ahd/2019 A.Ys. 2018-19 & 2019-20 Page No
Utkranti Solutions Pvt. ltd. vs. ITO
3
substantial question of law (as mentioned in Para 4 above). The said
substantial question of law is identical to the grounds of appeal
raised (as mentioned in Para 5 above) before the ITAT in an Appeal
ITA No. 363/AHD/2024 for the A.Y.2018-19 and appeal ITA No.
364/AHD/2024 for A.Y.2019-20. Therefore, from the above narrated
facts, it can be safely concluded that since the identical question of
law is pending before the Gujarat High Court in Tax Appeal No 193
of 2024 dated 18/03/2824, the provisions of section 158AB(1)(a)
are squarely applicable in the case of the captioned assessee
company while filing appeal before the Honb'le Tribunal for the
A.Υ.2018-19 6 Α.Υ.2019-20.
4. Recording the above statements of the assessee and the Ld.
Assessing Officer, the appeals filed by the assessee are hereby
dismissed with liberty the Assessing Officer to apply the ratio of the
Judgment to be rendered by the Hon’ble High Court of Gujarat in
Tax Appeal No. 193 of 2024 as per the provisions of Section
158A(1) of the Act and apply for the respective Asst. Years 2018-19
& 2019-20.
5. In the result, the appeals filed by the Assessee are hereby
dismissed.
Order pronounced in the open court on 08 -10-2024
Sd/- Sd/-
(NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 08/10/2024
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
I.T.A Nos. 363 & 364/Ahd/2019 A.Ys. 2018-19 & 2019-20 Page No
Utkranti Solutions Pvt. ltd. vs. ITO
4
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद