ACIT v. Saurashtra Kutch Stock Exchange Ltd.

VAKS MULTIPLE SERVICE PRIVATE LIMITED,FARIDABAD vs. ACIT, FARIDABAD

In the result, Miscellaneous Application of the Revenue is dismissed

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vaks Multiple Service Vs Acit Plot No. 58-59, D L F Main Cgo Complex, Nh 4, Market, Sector-11, Faridabad, Nit, Faridabad, Haryana Haryana Pan: Aaecv4819M Appellant Respondent Assessee By Sh. Ankit Gupta, Ca Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 03/09/2025 Date Of Pronouncement 17/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. Cit(A)/Nfac’ For Short), New Delhi Dated 17/03/2025 For The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That, The Assessee Filed Its Return Of Income For The A.Y.2019-20 Having Gross Total Income Of Rs. 79,44,337/-. During The Processing Of Itr U/S. 143(1)(A), The Cpc Had Disallowed Rs. 33,02,357/- On Account Of Delay In Payment Of Employees Share Of Esi & Pf. Being Aggrieved With The Aforesaid Disallowance Of Rs. 33,02,357/-, The Assessee Filed An Appeal Before National Faceless Appeal Centre (Nfac). The Cit (Nfac) Vide Order Vaks Multiple Service Pvt. Ltd. Vs. Acit

…1 ITA No.3255/Del/2025 Vaks Multiple Service Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vaks Multiple Service Vs ACIT Plot No. 58-59, D L F Main CGO Complex, NH 4, Market, Sector-11, Faridabad, NIT, Faridabad, Haryana Haryana PAN: AAECV4819M Appellant Respondent Assessee by Sh. Ankit Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 03/09/2025 Date of Pronouncement 17/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee agains…