Nm Diagnostics Private Limited, Mumbai vs. DCIT CPC, Bangalore
In the result, the appeal filed by the assessee is allowed
ITA 363/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 May 2022AY 2017-18
Bench: Shri Amit Shukla & Shri Amarjit Singhnm Diagnostics Private Vs. Dcit, Cpc Limited, 32, Bangalore Summerville, Jn. Of 14Th 560500 & 33Rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcr1280P Appellant .. Respondent Appellant By : Sunil Hirawat Respondent By : C.T. Mathews Date Of Hearing 18.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “(1) On Facts & In Law, The Learned Commissioner Of Income-Tax Appeals (Hereinafter Referred To As Ld. Cit(A) Had Erred In Confirming The Disallowance Of Rs.2,08,464/Being Belated Payment Of Provident Fund U/S 36(1)(Va) Of The Income-Tax Act.
For Appellant: Sunil HirawatFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B
…7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); ITA No. 363/Mum/2022 A.Y.2017-18 6 NM Diagnostics Pvt. Ltd. Vs. DCIT, CPC, Bangalore 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 34 taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak S…
