TARA ENGINEERS& CONTRACTORS PRIVATE LIMITED,MUMBAI vs. ITO WARD 14(3)(2), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI
Before: SHRI OM PRAKASH KANT () & SHRI RAHUL CHAUDHARY () Assessment Year: 2018-19
PER OM PRAKASH KANT, AM
This appeal has been preferred by the assessee against the order dated 03.10.2024 passed by the Ld. Additional/Joint
Commissioner of Income-tax (Appeals) – 2, Delhi [hereinafter shall be referred as ‘the Ld. CIT(A)’] for assessment year 2018-19, raising following grounds:
Learned CI in holding am confirming ad made by CP employee's co 2. Learned CI in holding d adjustment w 143(1) even fo amendment w 2021. 2. The ground No. the assessee and ther 2.1 As far as ground aggrieved with the d provident fund (PF) a which has been uph the Hon’ble Supreme Ltd. 143 taxmann.co assessee however reli Chhattisgarh in the c of 2025. 3. We have heard material on record. W of the Income-tax Ac not able to find unde been made, particula period provided u/s Tara Engineers ITA
IT(A) has erred on facts and circumstance mendment to 43B and 36(1)(va) are retrosp ddition / adjustment of Rs. 11,54,887/-
PC, Bangalore on account of delayed ontribution to PF & ESIC respectively.
IT(A) has erred on facts and circumstance debatable issues can be subjected t while processing of ROl for issue of int or assessment years prior to A Y 2021-22
was brought only by Finance Act 2021
. 2 of the appeal was not press refore, same is dismissed as infr d No. 1 of the appeal is concerne disallowance of employees cont and employee estate insurance c held by the Ld. CIT(A) following e Court in the case of Checkma om 178 (SC). Before us, the Ld ied on the decision of the Hon’b case of Raj Kumar Bothra v. DC rival submission and peruse
We have seen the impugned ord t, 1961( In short the Act). In sa er which particular sub section arly , for payment of PF and E
43B of the Act or beyond the s & Contractors Pvt. Ltd
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A No. 1194/MUM/2025
es of the case pective while
& 163256/- d deposit of es of the case to addition/
timation u/s 2 overlooking w.e.f 01-04- sed on behalf of fructuous.
ed, the assessee tribution to the corporate (ESIC) g the decision of ate Services Pvt.
. counsel of the ble High Court of CIT TAXC No. 56
ed the relevant der u/s 143(1)(a) aid order, we are adjustment has ESCI beyond the period provided under section 36(1)( finding of fact, we fe u/s 143(1) of the Ac fresh speaking order for the adjustment.
assessee are allowed
4. In the result, statistical purposes.
Order pronoun (RAHUL CHA
JUDICIAL M
Mumbai;
Dated: 31/07/2025
Rahul Sharma, Sr. P.S.
Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.
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Tara Engineers
ITA
(va) of the Act. In absence o eel it appropriate to setaside th ct to the file of the Assessing o r in accordance with law with Accordingly, the grounds of for statistical purposes.
the appeal of the assessee ced in the open Court on 31/0
d/-
S
AUDHARY)
(OM PRAK
MEMBER
ACCOUNTA ded to :
BY ORDER
(Assistant Re
ITAT, Mu s & Contractors Pvt. Ltd
3
A No. 1194/MUM/2025
of this primary he order passed officer to pass a clear reasoning f appeal of the is allowed for 07/2025. d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai