M/S. RICH PRODUCTS & SOLUTIONS PVT. LTD,MUMBAI vs. ADIT . CPC, BANGALORE

PDF · subscribers
ITA 2250/MUM/2021Status: DisposedITAT Mumbai27 April 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The Tribunal directed that the appeal filed by the assessee be dismissed as withdrawn. The appeal was accordingly dismissed.

What were the facts?

The assessee filed an appeal challenging the disallowance of employees' contribution to PF and ESI paid belatedly. The assessee later expressed an intention to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI B R BASKARAN, AM & MS. KAVITHA RAJAGOPAL, JM

For Appellant: Ms. Harsha Thelasaria
For Respondent: Smt. Mahita Nair
Hearing: 27.03.2023Pronounced: 27.04.2023

O R D E R Per Kavitha Rajagopal, J M:

This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2019-20.

2.

The assessee has challenged the grounds of disallowance of Rs.27,53,910/- u/s. 36(1)(va) of the Act towards employees contribution to PF and ESI, which was paid belatedly after the due date under the relevant Act but before filing of the return of income.

(A.Y. 2019-20) M/s. Rich Products & Solutions Pvt. Ltd. vs. ADIT 3. The learned Authorised Representative (ld. AR for short) for the assessee submitted that the assessee intends to withdraw the present appeal and had made a written submission dated 27.03.2021 to that effect.

4.

The learned Departmental Representative (ld. DR for short) for the Revenue had nothing to controvert the same.

5.

Upon hearing both the sides, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn.

6.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 27.04.2023

More judgments on Section 36(1)(va)

All 6,054 judgments and leading authorities on Section 36(1)(va) →

Recent GST High Court judgments

Search GST case law →