ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 36(1) & 43B which are effective from 01.04.2021 and the appeal of the assessee is for Ass. Yr. 2020-21. 3. The orders of the Ld CIT (Appeals) may kindly be set aside in respect to disallowance of Late payment of ESI & PF and addition confirmed by CIT (A) be deleted.” I.T.A. Nos.23, 24&14/Asr/2023 7

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowed under section 36(1)(iii) - Held, yes [Paras 7 & 11][In favour of revenue] (f) The Hon'ble High

M/S VARINDRA TOOLS PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,II, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

section 43B of the Act inserted by Finance Act 2021 w.e.f 01.04.2021 i.e. A.Y. 2021-22 are clarificatory in nature and have retrospective application. 4. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off. 7. The only grievance of the assessee relates to the disallowance

SHRI PARAMJIT SINGH SANDHU PROP. M/S MANIKARAN BUILDERS,AMRITSAR vs. DY.CPC/ DY COMMISSIONER OF INCOME TAXCIRCLE-1, AMRITSAR

In the result, all the appeals of the assessees is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance made U/s 143(1) of the Act by CPC on account of assessee’s failure to pay the employees’ contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) is strictly in accordance with law and clearly comes under the prima facie adjustments as envisaged U/s 143(1)(a)(iv) of the Act. 7

RAGHU EXPORTS ( INDIA ) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSONER OF INCME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

RAGA MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Now the assessee is in appeal. 5. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

MEDALLAY EXPORTS,JALANDHAR vs. ASSSTANT COMMISSIONER OF NCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

RAGHU EXPORTS ( INDIA) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

SHRIMATI SNEH LATA, DARBAR FEED MILLS,JALANDHAR vs. INCOME TAX OFFICER WARD-3(2), JALANDHAR

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

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4. Now the assessee is in appeal. 5. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

M/S P. RAM CHAND & COMPANY,JALANDHAR vs. DEPUTY/ ASSSISTANAT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Income Tax Return.

7 para 5.2. These amendments are not retrospective in nature and hence not applicable upon the assessee during the year under appeal i.e. AY 2019-20. 3. The only grievance of the assessee relates to the disallowance of Rs. 1,59,255/- made by the A.O. on account of late payments towards EPF and ESI under section

M/S SPEEDWAYS RUBBER COMPANY ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

SHRI AMARJEET AGGARWAL & COMPANY,BATHINDA vs. INCOME TAX OFFICER WARD -1 (1), BATHINDA

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

SHRI ASHOK KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD - 5 (1), AMRITSAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

KOCHAR SUNG UP ACRYLIC LIMITED,AMRITSAR vs. DEPUTY COMMIOSSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

KOCHAR INFOTECH LIMITERD,AMRITSAR vs. DEPUTY CXOMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 10. Now the assessee is in appeal. 11. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench

VARIETY ENTERPRISES,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5. Now the assessee is in appeal. 6. The contention of the Ld. Counsel for the assessee was that the issue under consideration is squarely covered vide common order dated 20/10/2021 passed by the ITAT, Chandigarh Bench