SANTI KUMAR OSWAL,KOLKATA vs. ADIT,CPC,BENGALURU, JALPAIGURI

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ITA 403/KOL/2023Status: DisposedITAT Kolkata09 June 2023AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order lacked analytical consideration of the assessee's submissions. Therefore, the order was set aside and the issue was remanded back to the CIT(A) for a fresh analytical review of the GST payment challans.

What were the facts?

The Assessing Officer disallowed GST payment of Rs. 8,81,938/- on the grounds that it was not paid within the due date. The assessee contended that the GST was paid before the due date of filing the return.

What were the issues?

Whether the disallowance of GST payment under Section 43B was justified when paid before the due date of filing the return, and whether the CIT(A) properly adjudicated the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SRI RAJPAL YADAV & SRI RAJESH KUMAR

order : June 9th, 2023 ORDER Per Rajpal Yadav, Vice-President (KZ): The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [in short ‘ld. CIT(A)’] dated 27.02.2023 passed for assessment year 2019-20.

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