CIT v. Nipso Polyfabriks Ltd.

Markolines Traffic Controls Ltd, Navi Mumbai vs. Centralized Proceedings Centre (CPC), Bangalore

In the result, the appeal is allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.496/Pun/2021 "नधा"रण वष" / Assessment Year : 2019-20

…ments allowing deduction u/s 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon’ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall n…

Abhijit Hiralal Doshi, Satara vs. CPC, Bengaluru

In the result, the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.493 & 494/Pun/2021 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Abhijit Hiralal Doshi, Dcit, 123/2, National Highway, Vs. Satara Circle, A/P. Mhasave, Dist. Satara 415 001 Satara Pan : Abnpd6384J (Appellant) Respondent)

…ments allowing deduction u/s 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon’ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall n…

Abhijit Hiralal Doshi, Satara vs. CPC, Bengaluru

In the result, the appeals are allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.493 & 494/Pun/2021 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Abhijit Hiralal Doshi, Dcit, 123/2, National Highway, Vs. Satara Circle, A/P. Mhasave, Dist. Satara 415 001 Satara Pan : Abnpd6384J (Appellant) Respondent)

…ments allowing deduction u/s 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon’ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall n…

Kumar Perumal, Kolhapur vs. Deputy Commissioner of Income-Tax, Circle -1, Kolhapur

In the result, the appeal is allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.480/Pun/2021 "नधा"रण वष" / Assessment Year : 2019-20 Kumar Perumal, Dcit, Circle-1, Co/. Sanjay Vhanbatte & Company, Vs. Kolhapur Chartered Accounts, Cts No.245, C/1, First Floor, Mahalaxmi Bank Building, Near Kelavkar Hospital, Tarabai Park, Kolhapur- 416 003 Pan : Acrpp0090J (Appellant) Respondent)

…ents allowing deduction u/s 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon’ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date. 5. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall no…

Millennium Properties P Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle -14, Pune

In the result, both the appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Gtt Communications India Private Limited, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5…

Gallagher Service Center LLP, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5…

Nirmal Jyot Facilities P Ltd, Karad vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Capital Constructions, Nashik vs. Asst. Commissioner of Income Tax, Circle - 1, Nashik

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Joshirao Engineering, Pune vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Nirmal Jyot Facilities P Ltd, Karad vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, all appeals filed by the assessees in ITA No

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Zinco Lab Private Limited, Nashik vs. Asst. Director of Income Tax, CPC, Bengaluru

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.672/Pun/2021 िनधा"रण वष" / Assessment Year: 2019-20 Seam Engineers, Vs. Asst.Dit, Cpc, Benguluru 95/8, 19 Street, Trimbak Road, Nashik- 422007. Pan : Aajfs1685A Appellant Respondent आयकर अपील सं. / Ita No.674/Pun/2021 िनधा"रण वष" / Assessment Year: 2019-20 Zinco Lab Pvt. Ltd., Vs. Asst.Dit, Cpc, Benguluru S4, Jaldhara Complex, Nashik Road, Nashik-422101. Pan : Aaacz1032C Appellant Respondent Assessee By None : Revenue By : Shri M. G. Jasnani Date Of Hearing : 13.09.2022 Date Of Pronouncement : 15.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Different Assessee Directed Against The Respective Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Year 2019-20. 2. Since The Identical Facts & Common Issues Are Involved In Both The Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.672/Pun/2021 For The Assessment Year 2019-20 Are Stated Herein.

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Seam Engineers, Nashik vs. Asst. Director of Income Tax, CPC, Bengalure

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.672/Pun/2021 िनधा"रण वष" / Assessment Year: 2019-20 Seam Engineers, Vs. Asst.Dit, Cpc, Benguluru 95/8, 19 Street, Trimbak Road, Nashik- 422007. Pan : Aajfs1685A Appellant Respondent आयकर अपील सं. / Ita No.674/Pun/2021 िनधा"रण वष" / Assessment Year: 2019-20 Zinco Lab Pvt. Ltd., Vs. Asst.Dit, Cpc, Benguluru S4, Jaldhara Complex, Nashik Road, Nashik-422101. Pan : Aaacz1032C Appellant Respondent Assessee By None : Revenue By : Shri M. G. Jasnani Date Of Hearing : 13.09.2022 Date Of Pronouncement : 15.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Different Assessee Directed Against The Respective Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Year 2019-20. 2. Since The Identical Facts & Common Issues Are Involved In Both The Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.672/Pun/2021 For The Assessment Year 2019-20 Are Stated Herein.

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Neelima Pankaj Thorat, Pune vs. Assistant Director of Income-Tax, CPC, Bengaluru

In the result, the appeal filed by the assessee stands allowed

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.220/Pun/2021 िनधा"रण वष" / Assessment Year: 2018-19 Neelima Pankaj Thorat, Vs. Asst. Dit, Cpc, Flat No.C/1201, The Bengaluru. Metropolitan, Pimpri Chinchwad Link Road, Chinchwad, Pune- 411033. Pan : Aegpt3582C Appellant Respondent Assessee By : Shri Shantanu J. Pendse Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 08.09.2022 Date Of Pronouncement : 15.09.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi [‘The Cit(A)’] Dated 17.03.2021 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That During The Course Of Proceedings For The Assessment Year Under Consideration, The Asst. Director Of Income Tax, Cpc, Bangalore Made Disallowance Of Rs.1,52,21,644/- In The Intimation U/S 143(1) Of The Income Tax Act, 1961 (‘The Act’) On The Ground That The Appellant Had Not Deposited

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Sandeep Natwarlal Mehta, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, the appeal filed by the assessee stands allowed

…p before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon’ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- “4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5.…

Sunita Engineering Corporation, Nashik vs. Assistant Commissioner of Income-Tax, Cir- 02, Nashik

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita Nos.592/Pun/2021 & 664/Pun/2021 िनधा"रणवष" / Assessment Years : 2018-19 & 2019-20 Sunita Engineering The Acit, Circle-2, Nashik. Corporation, Vs D-3, Midc Ambad, Nashik, . Nashik – 422010. Pan: Aamfs 6192 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Deepa Khare – Adv. Revenue By Shri Arvind Desai – Dr Date Of Hearing 17/08/2022 Date Of Pronouncement 01/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Twin Appeals For Assessment Year 2018-19 & 2019-20 Are Directed Against The National Faceless Appeal Centre(Nfac), Order Dated 29.09.2021 Passed In Case No.Itba/Nfac/S/250/2021-22/1035995635(1) & Order Dated 11.10.2021 Passed In Case No.Itba/Nfac/S/250/2021- 22/1036289794(1); Respectively In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

…deduction under section 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed under section 139 of the Act. Hon’ble Himachal Pradesh high court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date of filing Return of Income. 3. Hon’ble Jurisdictional High Court in the case of CIT Vs. Ghatge Patil Transports Ltd, IT APPEAL No’s.1002 & 1034 of 2012 vide order dated 14/10/2014 als…

Sunita Engineering Corporation, Nashik vs. Assistant Commissioner of Income-Tax, Cir- 02, Nashik

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita Nos.592/Pun/2021 & 664/Pun/2021 िनधा"रणवष" / Assessment Years : 2018-19 & 2019-20 Sunita Engineering The Acit, Circle-2, Nashik. Corporation, Vs D-3, Midc Ambad, Nashik, . Nashik – 422010. Pan: Aamfs 6192 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Deepa Khare – Adv. Revenue By Shri Arvind Desai – Dr Date Of Hearing 17/08/2022 Date Of Pronouncement 01/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Twin Appeals For Assessment Year 2018-19 & 2019-20 Are Directed Against The National Faceless Appeal Centre(Nfac), Order Dated 29.09.2021 Passed In Case No.Itba/Nfac/S/250/2021-22/1035995635(1) & Order Dated 11.10.2021 Passed In Case No.Itba/Nfac/S/250/2021- 22/1036289794(1); Respectively In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

…deduction under section 36(1)(va) of employees’ share of contribution deposited after due date under the respective Acts but before the date prescribed under section 139 of the Act. Hon’ble Himachal Pradesh high court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees or employer’s contribution and both are to be allowed as deduction if deposited before the due date of filing Return of Income. 3. Hon’ble Jurisdictional High Court in the case of CIT Vs. Ghatge Patil Transports Ltd, IT APPEAL No’s.1002 & 1034 of 2012 vide order dated 14/10/2014 als…