Manisha Agri Biotech Private Limited, Hyderabad vs. ACIT, Circle-16(2), Hyderabad
In the result, all the appeals of the assessee in ITA No
ITA 501/HYD/2017[2012-13]Status: DisposedITAT Hyderabad23 Oct 2024AY 2012-13
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.491, 493, 500 & 501/Hyd/2017 (धििाारण वर्ा / Assessment Year: 2008-09, 2010-11, 2011-12 & 2012-13) Manisha Agri Biotech Dcit/Acit Private Ltd. Vs. Circle-16(2) Hyderabad Hyderabad [Pan :Aaccm7108C] अपीलार्थी / Appellant प्रत्यर्थी / Respondent आ.अपी.सं / Ita No.45/Hyd/2017 (धििाारण वर्ा / Assessment Year: 2010-11) Vs. Manisha Agri Biotech Dcit, Circle-16(2) Hyderabad Private Ltd., Hyderabad [Pan :Aaccm7108C] अपीलार्थी / Appellant प्रत्यर्थी / Respondent धििााररती द्वारा/Assessee By: None राजस्व द्वारा/Revenue By: Shri Jeevan Lal Lavidiya, Cit,Dr सुिवाई की तारीख/Date Of Hearing: 09/10/2024 घोर्णा की तारीख/Pronouncement On: 23/10/2024 आदेश / Order Per Bench: These Cross Appeals Are Filed By Manisha Agri Biotech Private Ltd., (“The Assessee”) & The Revenue, Feeling Aggrieved With The Separate
For Appellant: NoneFor Respondent: Shri Jeevan Lal Lavidiya, CIT,DR
Section 139(1)Section 36(1)(va)Section 43B
…the assessee and accordingly deleted the addition made by the Ld.AO. 8. Aggrieved by the order of the Ld.CIT(A) Revenue is in appeal before us. Ld. DR relying on the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd., reported in 448 ITR 518 (SC), submitted that the employees’ contribution was required to be deposited on or before the due date as mentioned in the relevant Acts. Since the assessee did not deposit the employees’ contribution on or before the due date as mentioned in the relevant Acts, claim of the assessee is not allowable as held by the Hon'ble Apex Court (supra). He,…
