ORTEM SUPPLIERS PVT. LTD. ,KOLKATA vs. PCIT-2, KOL, KOLKATA
In the result, the appeal of the assessee stands dismissed
ITA 500/KOL/2023[2018-19]Status: HeardITAT Kolkata07 Jul 2023AY 2018-19
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Ortem Suppliers Pvt. Ltd. Pcit - 2, Kolkata P-141, Kalindi Housing Estate, Vs. Kalindi Vatika, 4D, Block-B, Lake Town, Kolkata-700089. Pan: Aabco 2390 R (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri S. Datta, Cit, Dr Date Of Hearing : 05.07.2023 Date Of Pronouncement : 07.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Of Ld. Pcit, Kolkata-2 Dated 21.03.2023 Framed U/S 263 Of The Income-Tax Act, 1961. The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of The Ld. Pcit Is Contrary To Law & The Facts Of The Appellant Case. 2. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Holding That Order Passed U/S 143(3) Dated 08-02- 2021 Is Prejudicial To The Interests Of The Revenue. 3. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Disallowing Employee Contribution Of Rs. 1,53,300/- & Employer Contribution Of Rs. 1,44,998/- Made Towards Provident Fund (Pf) & Employee State Insurance Corporation (Esic). 4. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Not Considering The Fact That Both Employee & Employer Contribution Aggregating Rs. 2,98,298/- Was Made Before The Due Date Of Filing Income Tax Return.
For Appellant: NoneFor Respondent: Shri S. Datta, CIT, DR
Section 143(3)Section 263Section 36Section 36(1)Section 43B
…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2018-19 Ortem Suppliers Pvt. Ltd. PCIT - 2, Kolkata P-141, Kalindi Housing Estate, Vs. Kalindi Vatika, 4D, Block-B, Lake Town, Kolkata-700089. PAN: AABCO 2390 R (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri S. Datta, CIT, DR Date of Hearing : 05.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER SONJOY SARMA, JM: This appeal of the assessee for the Assessment Year 2018-19 is directed against the o…