M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur
ITA 76/JPR/2021[2018-19]Status: DisposedITAT Jaipur12 Oct 2021AY 2018-19
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 76/Jp/2021 Assessment Year: 2018-19 M/S Bhivaram Pannalal Kumawat, Cuke D.C.I.T., Vs. 602, Elements Mall, Dcm, Ajmer Cpc, Road, Jaipur. Bengaluru. Pan No.: Aabfb 3002 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By :Shri B.K. Gupta (Pcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12/10/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Cit(A)-4, Jaipur Dated 29/06/2021 For The A.Y. 2018-19. Following Grounds Have Been Taken By The Assessee: “1. The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Addition Of Rs. 12,50,413/- U/S 36(1)(Va) On Account Of Delayed Payment Of Employees Contribution Towards Pf & Esi. She Has Further Erred In Making The Addition By Not Following The Decision Of Jurisdictional High Court. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (PCIT)
Section 143(1)Section 143(1)(a)Section 36(1)(va)
…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 76/JP/2021 Assessment Year: 2018-19 M/s Bhivaram Pannalal Kumawat, cuke D.C.I.T., Vs. 602, Elements Mall, DCM, Ajmer CPC, Road, Jaipur. Bengaluru. PAN No.: AABFB 3002 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by :Shri B.K. Gupta (PCIT) lquokbZ dh rkjh[k@ Date of Hearing :…
