ITAT Jodhpur Judgments — January 2022

M/S GOGAD FABRICS PVT. LTD.,G-13-14, INDUSTRIAL AREA, II PHASE, PALI vs ACIT/DCIT, CIRCLE- PALI

ITA 107/JODH/2021[2017-18]Status: Disposed25 Jan 2022AY 2017-18Remanded

The Tribunal held that even in ex-parte orders, adjudication must be on merits. The CIT(A) failed to pass a speaking order on merits. Therefore, the appeal was restored to the CIT(A) for adjudication on merits after providing a proper opportunity.

AKBAR MOHAMMAD,NAGAUR vs ITO, WARD-3(3), JODHPUR

ITA 109/JODH/2021[2019-20]Status: Disposed25 Jan 2022AY 2019-20Allowed

The Tribunal held that delayed payments of EPF/ESIC, if made before the filing of the return of income, cannot be disallowed. The issue was restored to the Assessing Officer for appropriate orders, considering the settled judicial position.

PUSHAPRAJ KOTHARI,JASOL vs ACIT, CIRCLE, BARMER, BARMER

ITA 111/JODH/2021[2018-19]Status: Disposed25 Jan 2022AY 2018-19Allowed

The Tribunal held that since the deposits were made before filing the return of income, the disallowance under section 36(1)(va) is not sustainable. The Tribunal followed its own coordinate benches and various High Court decisions.

AKBAR MOHAMMAD,NAGAUR vs ITO, WARD-3(3), JODHPUR

ITA 108/JODH/2021[2018-19]Status: Disposed25 Jan 2022AY 2018-19Allowed

The Tribunal held that delayed payments of EPF/ESIC, if made before the filing of the return of income, cannot be disallowed. The issue was restored to the Assessing Officer for appropriate orders, considering the settled judicial position.

MEGA TEX PRINTS,PALI vs DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

ITA 106/JODH/2021[2019-20]Status: Disposed18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of these delayed payments is not sustainable if they are made before the filing of the return of income, following various High Court and ITAT decisions. The amendments made by the Finance Act, 2021, were considered prospective.

MEGA TEX PRINTS,PALI vs DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

ITA 105/JODH/2021[2018-19]Status: Disposed18 Jan 2022AY 2018-19Allowed

The Tribunal held that disallowance of these delayed payments is not sustainable if they are made before the filing of the return of income, following various High Court and ITAT decisions. The amendments made by the Finance Act, 2021, were considered prospective.

MONA MARBLES PVT. LD.,UDAIPUR vs ACIT/DCIT, CIRCLE-2, UDAIPUR

ITA 117/JODH/2021[2019-20]Status: Disposed18 Jan 2022AY 2019-20Allowed

The Tribunal held that disallowance of these delayed payments is not sustainable if they are made before the filing of the return of income, following various High Court and ITAT decisions. The amendments made by the Finance Act, 2021, were considered prospective.

MONA MARBLES PVT. LTD.,UDAIPUR vs ACIT/DCIT, CIRCLE-2, UDAIPUR

ITA 139/JODH/2021[2018-19]Status: Disposed18 Jan 2022AY 2018-19Allowed

The Tribunal held that disallowance of these delayed payments is not sustainable if they are made before the filing of the return of income, following various High Court and ITAT decisions. The amendments made by the Finance Act, 2021, were considered prospective.