Kalpesh Synthetics (P.) Ltd. v. DCIT

137 Taxmann.com 475Income Tax Appellate Tribunal2022#470 most cited

What is Kalpesh Synthetics (P.) Ltd. v. DCIT authority for?

A deduction claimed under Section 36(1)(va) for employee contributions remitted after the statutory due date but before the return filing due date cannot be disallowed during intimation processing under Section 143(1) if the issue is debatable. Such a disallowance cannot be made automatically based solely on auditor's mention of actual vs. due dates in the tax audit report.

198

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2021 to 2026.

Also referred to as

Kalpesh Synthetics (P.) Ltd. v. DCIT · Section 143(1) · Section 36(1)(va) · employee contribution disallowance · processing of return · debatable issue · intimation · tax audit report · Section 43B

Sections most often in play

Section 143(1)Section 36(1)(va)Section 43BSection 139(1)Section 143(3)Section 250Section 154Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)section 44ab(a)processing under section 143(1)section 143(1)(a)(iv)section 40a(9)section 36(l)(va)section 40a(7)section 40(b)section 10aasection 36(l)section 2(24)(x)

Judgments citing Kalpesh Synthetics (P.) Ltd. v. DCIT

7 Horses Hospitality LLP, Jaipur vs. Income Tax Officer, Ward 1(1) Jaipur, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 332/JPR/2023[2019-20]Status: DisposedITAT Jaipur13 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Ms. Monisha Choudhary, Addl. CITa
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…of the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co-ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

Srg Earth Resources Pvt. Ltd, Kolkata vs. Asst.DIT, CPC, Bengalure, Kolkata

In the result, appeal of the assessee is dismissed

ITA 287/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 Srg Earth Resources Private Limited Asst. Dit, Cpc, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [Pan : Aajcs2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S. S. Dasgupta, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 26/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 10/01/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit (2022) 143 Taxmann.Com 178 (Sc) Dated 12.10.2022 Wherein It Has Been Held That “Deduction U/S 36(1)(Va) In Respect Of Delayed Deposit

For Appellant: Shri S. S. Dasgupta, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant 9 I.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 SRG Earth Resources Private Limited part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on recor…

Vaibhav Global Limited, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2023[2017-18]Status: DisposedITAT Jaipur14 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri A.S. Nehra, Addl.CIT
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 96/JPR/2023 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 cuke M/s. Vaibhav Global Ltd. DCIT, Vs. K-6B, Fateh Tiba, Adarash Nagar Circle-4, Jaipur. Jaipur- 302004 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA & Shri Rohan Sogani, CA jktLo dh v…

Ashish Vishnuprakash Agarwal, Mumbai vs. Assisstant, Dy. Commisstioner of Income Tax, Karnataka

In the result both the appeals are dismissed

ITA 994/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: NoneFor Respondent: Shri Ashik Kumar Ambastha, DR
Section 143(1)Section 2(24)Section 36(1)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA No. 994/Mum/2022 (Assessment Year: 2019-20) Asst. DCIT Asish Vishnuprakash Agarwal CPC, Income Tax Department Shop No.54, C-Wing, Postmaster, CPC Income Tax Shyamkamal Agarwal Market Vs. Vie Parle East, Department (S.O.) Mumbai-400 057 Bangalore, Karnataka,560500 (Appellant) (Respondent) PAN No. ACFPA4602D Assessee by : None Revenue by : Shri Ashik Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA Nos. 99…

Ashish Vishnuprakash Agarwal, Mumbai vs. Assisstant, Dy. Commissioner of Income Tax, Karnataka

In the result both the appeals are dismissed

ITA 993/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Jul 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: NoneFor Respondent: Shri Ashik Kumar Ambastha, DR
Section 143(1)Section 2(24)Section 36(1)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA No. 994/Mum/2022 (Assessment Year: 2019-20) Asst. DCIT Asish Vishnuprakash Agarwal CPC, Income Tax Department Shop No.54, C-Wing, Postmaster, CPC Income Tax Shyamkamal Agarwal Market Vs. Vie Parle East, Department (S.O.) Mumbai-400 057 Bangalore, Karnataka,560500 (Appellant) (Respondent) PAN No. ACFPA4602D Assessee by : None Revenue by : Shri Ashik Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA Nos. 99…

Tab India Granites Private Limited, Jaipur vs. DCIT Circle 1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 136/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Jul 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Runi Pal, Addl.CIT
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

…f the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co- ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

Dhabriya Polywood Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 122/JPR/2023[2020-21]Status: DisposedITAT Jaipur04 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani,CA &For Respondent: Smt. Runi Pal, Addl.CIT
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…f the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co- ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

Chandra Shekhar Tiwari, Flat No. B-9, D-224, Tanwar Residency, Tulsi Marg, Bani Park, Jaipur vs. Income Tax Officer, Ward-1(2), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…f the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co- ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 472/KOL/2023[2019-20]Status: HeardITAT Kolkata27 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…rtify its view has I.T.A Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 471/KOL/2023[2018-19]Status: HeardITAT Kolkata27 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…rtify its view has I.T.A Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

Dalmia Laminators Ltd, Kolkata vs. DCIT, Cir-7(1), Kolkata

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 187/KOL/2023[2019-20]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.187/Kol/2023 Assessment Year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [Pan: Aabcd1748C] Vs. Dcit, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri N. S. Saini & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2023 Date Of Pronouncing The Order : June 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.1.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Disallowance Made By The Assessing Officer/Cpc On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

Siddhi Vinayaka Graphics Pvt. Ltd., Kolkata vs. A.D.I.T., CPC, Bengaluru / I.T.O., Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 143/KOL/2023[2019-2020]Status: DisposedITAT Kolkata23 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri P. R. Kothari, FCAFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

Rishabh Metals and Chemicals Pvt. Ltd., Mumbai vs. CPC, DCIT -Cir 1(3)(1), Mumbai

In the result, appeal of the Assesses is partly allowed

ITA 775/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerishabh Metals & Chemicals V. Dcit-Circle -1(3)(1) Private Limited Aayakar Bhavan, M.K. Road 4Th Floor, Eross Theatre Bldg Mumbai - 400020 Jt Road, Churchgate Mumbai - 400020 Pan: Aaacr2214E (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri P.D. Chougule

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)

…tting the return of income, contrary to the fact that tax auditor had not expressed opinion about allow ability or disallow ability, for payment beyond due date under respective Act. 3. The view expressed in case of KALPESH SYNTHETICS LTD VS DCIT, reported in 195 ITD 142, (MUM), is that the action of the CPC, in disallowing the amount of EPF & ESIC would not fall within the ambit of prima facie adjustment. Page No. | 5 Rishabh Metals and Chemicals Private Limited 4. The proceedings conducted by CPC center is a quasi- judicial function and while performing the quasi-judicial function the AO has to set out the spec…

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

In the result, all the three appeals of the assessee in ITA No

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

…f the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co- ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

Beckhaul Digital Technologies Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 97/JPR/2023[2020-21]Status: DisposedITAT Jaipur08 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Mrs. Runi Pal, Addl. CIT-DR
Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 97/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2020-21 cuke M/s. Beckhaul Digital Technologies (P)Ltd.B- The ITO 21, Shakti Bhawan, Shivaji Colony, Vs. Ward 1(1) Khatipura Road, Jhotwara, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCP 1256 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA &…

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…within the ambit of prima facie adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka “3. We have heard the rival submissions and perused the materials available on record. It is…