SHRIJEE LIFESTYLE PRIVATE LIMITED,MUMBAI vs. DCIT-CIRCLE 4(2)(1), MUMBAI

PDF · subscribers
ITA 2202/MUM/2023Status: DisposedITAT Mumbai03 October 2023AY 2019-202 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn based on the assessee's request. The assessee cited the Supreme Court decision in Checkmate Services Pvt. Ltd. as a reason for withdrawal.

What were the facts?

The assessee filed appeals against the confirmation of disallowance of late payment of employees' contribution to provident fund and ESIC. The assessee subsequently requested to withdraw these appeals.

What were the issues?

The primary issue was the disallowance of late payment of employees' contribution to PF and ESIC. However, the appeals were withdrawn before adjudication on merits.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI, AM & SHRI SANDEEP SINGH KARHAIL, JM

For Respondent: Dr. Kishor Dhule, CIT DR
Hearing: 03.10.2023Pronounced: 03.10.2023
1.

These are the four appeals filed by the assessee for A.Y. 2017-18 to 2020-21 contesting confirmation of disallowance of late payment of employees contribution to provident Fund, ESIC beyond the due dates prescribed under the respective Act by the National Faceless Appeal Centre order dated 3rd May, 2023, 27th April, 0223 and 15th May, 2023 and 27th April, 2023, respectively, for A.Y. 2017-18 to 2020-21.

2.

When these matters were called for hearing, a letter dated 12th September, 2023 was placed before us from the Managing Director of the assessee, wherein it has been

3.

The learned Departmental Representative did not have any objection. In view of the letter dated 12th September, 2023, by the 04. managing director of the assessee company, making a request for withdrawal of these appeals, we dismiss these four appeals as withdrawn.

Order pronounced in the open court on 03.10.2023.

Recent GST High Court judgments

Search GST case law →