DCIT v. Repco Home Finance Pvt. Ltd.

183 ITD 782Income Tax Appellate Tribunal2020#979 most cited
110

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

DCIT v. Repco Home Finance Pvt. Ltd. · section 143(1)(a)(iv) · section 36(1)(va) · section 43B · employee contribution PF ESI · due date deposit · disallowance employee welfare contributions · automated adjustment section 143(1)(a)

Also reported as

117 Taxmann.com 233

Issues it is cited on

section 143(1)(a)(iv)section 2(24)(x)section 2(24)section 143(1)(a)section 36(1)(va)section 43bsection 28section 36(1)section 43section 36salarysection 139(1)

Judgments citing DCIT v. Repco Home Finance Pvt. Ltd.

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Vansh Jain, New Delhi vs. ITO Ward - 28(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 1853/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Oct 2021AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Shri Nem Singh, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 1Section 11Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2Section 36Section 36(1)(va)

…21. 5. Order of the ITAT, Agra in the case of Mahadev Cold Storage vs., Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. 6. Order of the ITAT, Chennai in the case of DCIT vs., Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-Chennai. 6. The Ld. D.R. on the other hand strongly supported the order of the Ld. CIT(A) and submitted that since the assessee has not made the deposits on account of employees’ contribution to PF & ESI before the specified dates as mentioned in the Statute, therefore, the Ld. CIT(A) was fully justified in sustaining the addition made by t…

Aroon Facilitation Management Services Pvt Ltd, New Delhi vs. DCIT CPC, New Delhi

In the result, appeal of the assessee is allowed

ITA 1824/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Oct 2021AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Shri Vijay Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 1Section 11Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43BSection 9

…21. 5. Order of the ITAT, Agra in the case of Mahadev Cold Storage vs., Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. 6. Order of the ITAT, Chennai in the case of DCIT vs., Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-Chennai. 6 ITA.No.1824/Del./2020 M/s. Aroon Facilitation Management Services Pvt. Ltd., New Delhi.. 6. The Ld. D.R. on the other hand strongly supported the order of the Ld. CIT(A) and submitted that since the assessee has not made the deposits on account of employees’ contribution to PF & ESI before the specified dates as mentioned in the…

Worldwide Facility Management Services Pvt Ltd, New Delhi vs. DCIT CPC, New Delhi

In the result, appeal of the assessee is allowed

ITA 1823/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Oct 2021AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Shri Vijay Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 1Section 11Section 139(1)Section 143Section 143(1)Section 36Section 36(1)(va)Section 43BSection 9

…21. 5. Order of the ITAT, Agra in the case of Mahadev Cold Storage vs., Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. 6. Order of the ITAT, Chennai in the case of DCIT vs., Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-Chennai. 6. The Ld. D.R. on the other hand strongly supported the order of the Ld. CIT(A) and submitted that since the assessee has not made the deposits on account of employees’ contribution to PF & ESI before the specified dates as mentioned in the Statute, therefore, the Ld. CIT(A) was fully justified in sustaining the addition made by t…

Adma Solution P Ltd, New Delhi vs. ACIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 1800/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Oct 2021AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 1Section 11Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2Section 36Section 36(1)(va)Section 43B

…21. 5. Order of the ITAT, Agra in the case of Mahadev Cold Storage vs., Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. 6. Order of the ITAT, Chennai in the case of DCIT vs., Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-Chennai. 6. The Ld. D.R. on the other hand strongly supported the order of the Ld. CIT(A) and submitted that since the assessee has not made the deposits on account of employees’ contribution to PF & ESI before the specified dates as mentioned in the Statute, therefore, the Ld. CIT(A) was fully justified in sustaining the addition made by t…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

Tamil Nadu Cements Corporation Limited, Chennai vs. ITO Corporate Ward 3(1), Chennai

In the result, the appeal filed by the assessee is partly allowed

ITA 830/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri S. Jayaramanआयकर अपील सं./Ita No.830/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr.I.Dinesh, AdvFor Respondent: Mr.Abani Kanta Nayak, CIT
Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी एस. जयरामन, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.830/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 M/s.Tamil Nadu Cements Corp. Ltd., Vs. The Income Tax Officer, No.735, LLA Building, Corporate Ward-3(1), Anna Salai, Chennai. Chennai-600 005. [PAN: AABCT 1819 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.I.Dinesh, Adv. ""यथ" क" ओर से /Respondent by : Mr.Abani Kanta N…

Gdx Facility & Management Services P.Ltd, New Delhi vs. DCIT, Circle-10(10, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5218/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year : 2014-15

For Appellant: Sh. Naman Desai, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/S GDX FACILITY & Vs. DCIT, CIRCLE 10(10), MANAGEMENT SERVICES NEW DELHI P. LTD., ROOM NO. 207, AAYAKAR 29, GDX HOUSE, SANT BHAWAN, NAGAR, EAST OF KAILASH, LAXMI NAGAR, DELHI-2 NEW DELHI - 110015 (PAN :AACCG5199H) (Appellant) (Respondent) Appellant by : Sh. Naman Desai, CA Respondent by : Sh. M. Baranwal, Sr. DR. ORDER PER H.S. SIDHU, JM : Assesee has filed the present appeal against the impugned order…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

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

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…1961 Act. The learned counsel for the assessee also relied upon recent decision of Co- ordinate Benches of Chennai-tribunal in the case of DCIT v. M/s.Repco Home Finance Pvt. Ltd., in ITA No.2885/Chny/2017 , vide order dated 17.06.2020 ( reported in (2020) 183 ITD 782(Chennai-trib.), in which, one of us namely Accountant Member was part of the Division Bench who has pronounced the said order, in which the Chennai tribunal has considered the aforesaid issue in detail and thereafter adjudicated the same in favour of the assessee. The Ld.DR, on the other hand, relied upon the appellate order dated 28.02.2019 p…