ITAT Patna Judgments — April 2023

PATWARI STEELS PVT LTD,PATNA vs DC/AC, CIRCLE-2, PATNA

ITA 58/PAT/2021[2018-19]Status: Disposed26 Apr 2023AY 2018-19Dismissed

The Tribunal followed the Supreme Court's decision in Chekmate Services Pvt. Ltd. vs. CIT, which held that deduction under Section 36(1)(va) for delayed deposit of employees' contribution to PF is not allowable even if deposited before the due date of filing the return.

INSTITUTE OF HOTEL MANAGEMENT CATERING TECHNOLOGY AND APPLIED NUTRITION,HAJIPUR vs ACIT, EXEMPTION CIRCLE, PATNA

ITA 73/PAT/2021[2016-17]Status: Disposed26 Apr 2023AY 2016-17Allowed

The Tribunal found that the CIT(A) had erred by dismissing the appeal for AY 2016-17 based on details related to AY 2017-18. Consequently, the appeal was restored to the CIT(A) for adjudication on merits.

SARASWATI HOSPITAL AND RESEARCH CENTRE PVT LTD,MUZAFFARPUR vs ITO, WARD-1(1), MUZAFFARPUR

ITA 74/PAT/2021[2010-11]Status: Disposed26 Apr 2023AY 2010-11Dismissed

The Tribunal held that since the assessee had already filed appeals before the CIT(A) pursuant to the High Court's directions, there was no need to restore the file back to the CIT(A). Consequently, the appeals before the Tribunal were rendered infructuous.

SARASWATI HOSPITAL AND RESEARCH CENTRE PVT LTD,MUZAFFARPUR vs ITO, WARD-1(1), MUZAFFARPUR

ITA 75/PAT/2021[2011-12]Status: Disposed26 Apr 2023AY 2011-12Dismissed

The Tribunal held that since the assessee had already filed appeals before the CIT(A) pursuant to the High Court's directions, there was no need to restore the file back to the CIT(A). Consequently, the appeals before the Tribunal were rendered infructuous.

NIRAJ KUMAR SUMAN,NEW DELHI vs PR. CIT-1, PATNA

ITA 179/PAT/2022[2017-18]Status: Disposed26 Apr 2023AY 2017-18Allowed

The Tribunal held that the PCIT cannot invoke revisionary jurisdiction under Section 263 when the assessee has already availed the benefit of the Vivad-se-Viswas scheme and paid taxes. The revisionary order was quashed.

SARASWATI HOSPITAL AND RESEARCH CENTRE PVT LTD,MUZAFFARPUR vs ITO, WARD-1, MUZAFFARPUR

ITA 473/PAT/2022[2012-13]Status: Disposed26 Apr 2023AY 2012-13Dismissed

The Tribunal held that since the assessee had already filed appeals before the CIT(A) pursuant to the High Court's directions, there was no need to restore the file back to the CIT(A). Consequently, the appeals before the Tribunal were rendered infructuous.

SANJAY KUMAR KARAN,PATNA vs INCOME TAX OFFICER, WARD-6(1), PATNA

ITA 563/PAT/2022[2017-18]Status: Disposed21 Apr 2023AY 2017-18Remanded

The Tribunal found merit in the assessee's contention that the CIT(A) passed an ex-parte order without dealing with the case on merits. Therefore, the matter was restored to the AO for de novo adjudication after providing a reasonable opportunity of being heard.

SANJAY KUMAR KARAN,PATNA vs INCOME TAX OFFICER, WARD-6(1), PATNA

ITA 562/PAT/2022[2017-18]Status: Disposed21 Apr 2023AY 2017-18Remanded

The Tribunal found merit in the assessee's contention that the CIT(A) passed an ex-parte order without dealing with the case on merits. Therefore, the matter was restored to the AO for de novo adjudication after providing a reasonable opportunity of being heard.

ANUSUYA SINGH,PATNA vs PR.CIT-1, PATNA

ITA 43/PAT/2021[2015-16]Status: Disposed19 Apr 2023AY 2015-16Dismissed

The Tribunal granted the assessee's request to withdraw the appeal. The learned Departmental Representative had no objection to the withdrawal.

AGLOWMED LIMITED,PATNA vs ADIT(CPC), BANGALORE

ITA 95/PAT/2021[2019-20]Status: Disposed19 Apr 2023AY 2019-20Dismissed

The Tribunal followed the Supreme Court's decision in Chekmate Services Pvt. Ltd. vs. CIT, holding that deduction under Section 36(1)(va) for delayed deposit of employees' PF/ESI contributions cannot be claimed even if deposited before the due date of filing the return.