Mintri Tea Co. Pvt. Ltd. v. CIT

PRAKUL LUTHRA,NEW DELHI vs. ITO WARD-30(1), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.385/Del./2023 (ASSESSMENT YEAR : 2018-19) Prakul Luthra, vs. ITO, Ward 30 (1), E-588, Flat No.205, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : ACNPL5270A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate Shri Shrey Jain, Advocate REVENUE BY : Shri Vivek Vardhan, Sr. DR Date of Hearing : 05.10.2023 Date of Order : 11.10.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed agains…

RAKESH JANGHU,NEW DELHI vs. DCIT, CIRCLE-28(1), NEW DELHI

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…26.04.2023 (ITAT Delhi) iv).The Master Polishers v. ADIT in ITA no. 252/Mum/2023 dated 26.04.2023 (ITAT Delhi) Page 7 of 13 ITA Nos.379/Del/2023 & Ors C.O. Nos.191 &192/Del/2023 Rakesh Janghu vs. DCIT v).Mintri Tea Co. Pvt. Ltd. v. CIT reported in 2009 319 ITR 264 (ITAT Delhi) vi).Peerless General Finance & Investment Co. Ltd. Vs. CIT reported in 228 CTR 72 (ITAT Delhi) 5. The Ld. Counsel for the assessee further requested to restore the issue to the file of A.O. with a direction to find out ‘every month’ specified in Provident Fund Scheme as to whether the same is for the month for which salary/wages…

DCIT, CIRCLE-28(1), NEW DELHI vs. RAKESH JANGHU, GURGAON

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…26.04.2023 (ITAT Delhi) iv).The Master Polishers v. ADIT in ITA no. 252/Mum/2023 dated 26.04.2023 (ITAT Delhi) Page 7 of 13 ITA Nos.379/Del/2023 & Ors C.O. Nos.191 &192/Del/2023 Rakesh Janghu vs. DCIT v).Mintri Tea Co. Pvt. Ltd. v. CIT reported in 2009 319 ITR 264 (ITAT Delhi) vi).Peerless General Finance & Investment Co. Ltd. Vs. CIT reported in 228 CTR 72 (ITAT Delhi) 5. The Ld. Counsel for the assessee further requested to restore the issue to the file of A.O. with a direction to find out ‘every month’ specified in Provident Fund Scheme as to whether the same is for the month for which salary/wages…

DCIT, CIRCLE-28(1), NEW DELHI vs. RAKESH JANGHU, GURGAON

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…26.04.2023 (ITAT Delhi) iv).The Master Polishers v. ADIT in ITA no. 252/Mum/2023 dated 26.04.2023 (ITAT Delhi) Page 7 of 13 ITA Nos.379/Del/2023 & Ors C.O. Nos.191 &192/Del/2023 Rakesh Janghu vs. DCIT v).Mintri Tea Co. Pvt. Ltd. v. CIT reported in 2009 319 ITR 264 (ITAT Delhi) vi).Peerless General Finance & Investment Co. Ltd. Vs. CIT reported in 228 CTR 72 (ITAT Delhi) 5. The Ld. Counsel for the assessee further requested to restore the issue to the file of A.O. with a direction to find out ‘every month’ specified in Provident Fund Scheme as to whether the same is for the month for which salary/wages…

SCV & CO. LLP,NEW DELHI vs. DCIT CPC, BANGALORE

The appeal is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1756/Del/2020, A.Y. 2017-18 Scv & Llp Vs. Dcit, B-41, Lower Ground Floor Cpc Panchsheel Enclave New Delhi Pan : Aabfs5902N (Appellant) (Respondent)

…HT Media Ltd. [2016] 68 taxmann.com 421. M/s. Piyanshu Chemicals Pvt. Ltd. vs. DCIT, Circle-12(1) (ITA no. 2350/Kol/2019); Peerless General Finance & Investment Co. Ltd. vs. CIT [2010] 320 ITR 622 (Calcutta High Court); Mintri Tea Co. (P.) Ltd. vs. CIT [2009] 319 ITR 264 (Calcutta High Court); Chetas Gulabbhai Desai v. DCIT, CPC Bangalore (ITA No. 1934/MUM/2021. 7. Ld. DR however submitted that there is no fault in the findings of Ld. Tax Authorities below. 8. Appreciating the matter on record it can be observed that the ld. CIT(A) has confirmed the disallowance of Rs. 42,280/- with following findings :- “4.5…

MITHILA AND MITHILA ENTERPRISE,NEW DELHI vs. WARD- 49(4), NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

…2 (Del.); (C) Modern Fibotex India Ltd. Vs. DCIT (1995) 212 ITR 496 (Cal.); (D) Khatau Junkar Ltd. Vs. K. S. Pathania, DCIT (1992) 196 ITR 55 (Bom.); (E) SRF Charitable Trust Vs. Union of India (1991) 212 ITR 496 (Cal.); (F) Mintri Tea Co. Ltd. Vs. CIT (2009) 319 ITR 264 (Cal). 5. The ld. Counsel for the assessee further submits that no disallowance can be made under Section 36(1)(viia) for delayed payment of employees’ contribution as per the due date prescribed under the PF / ESI legislature if the amounts were deposited before 3 I.T.A.Nos. 1904 TO 1906/Del/2021 due date of filing of Income Tax return. Relia…

MITHILA AND MITHILA ENTERPRISE,NEW DELHI vs. WARD- 49(4), NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

…2 (Del.); (C) Modern Fibotex India Ltd. Vs. DCIT (1995) 212 ITR 496 (Cal.); (D) Khatau Junkar Ltd. Vs. K. S. Pathania, DCIT (1992) 196 ITR 55 (Bom.); (E) SRF Charitable Trust Vs. Union of India (1991) 212 ITR 496 (Cal.); (F) Mintri Tea Co. Ltd. Vs. CIT (2009) 319 ITR 264 (Cal). 5. The ld. Counsel for the assessee further submits that no disallowance can be made under Section 36(1)(viia) for delayed payment of employees’ contribution as per the due date prescribed under the PF / ESI legislature if the amounts were deposited before 3 I.T.A.Nos. 1904 TO 1906/Del/2021 due date of filing of Income Tax return. Relia…

MITHILA AND MITHILA ENTERPRISE,DELHI vs. WARD 49(4) DELHI , DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

…2 (Del.); (C) Modern Fibotex India Ltd. Vs. DCIT (1995) 212 ITR 496 (Cal.); (D) Khatau Junkar Ltd. Vs. K. S. Pathania, DCIT (1992) 196 ITR 55 (Bom.); (E) SRF Charitable Trust Vs. Union of India (1991) 212 ITR 496 (Cal.); (F) Mintri Tea Co. Ltd. Vs. CIT (2009) 319 ITR 264 (Cal). 5. The ld. Counsel for the assessee further submits that no disallowance can be made under Section 36(1)(viia) for delayed payment of employees’ contribution as per the due date prescribed under the PF / ESI legislature if the amounts were deposited before 3 I.T.A.Nos. 1904 TO 1906/Del/2021 due date of filing of Income Tax return. Relia…