Case Law Details
Soul Clothing Pvt. Ltd. Vs DCIT (ITAT Surat)
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 the similar issue has been remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the outcome of the judgment of the Hon’ble Supreme Court.
From the judgment of Co-ordinate Bench in the case of M/s Unicorn Remedies Pvt. Ltd. (supra), it is vivid that against the order of the Hon’ble jurisdictional High Court, the SLP has been filed by the assessee which has not been adjudicated yet therefore we are of the view that the issue may be remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the SLP filed by assessee (supra) before the Hon’ble Supreme Court as and when will be passed by the Hon’ble Supreme Court. Therefore, this appeal at this stage is dismissed. However, if the Hon’ble Supreme Court reverse the judgment of the Hon’ble jurisdictional High Court in the case of CIT vs. GSRTC (supra), it would be open for the assessee to revive this appeal by filing an application for such purpose within three months from the date of the judgment.
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