AISWARYA GRANITES,KOLLAM vs. ITO WARD 1 & TPS, KOLLAM, KOLLAM

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

Bench: Smt. Beena Pillai & Smt. Padmavathy S.Assessment Year: 2018-19 M/S. Aiswarya Granites, Egpvii/70, The Assistant Arkannor, Commissioner Of Elavummoodu, Vs. Income Tax, Kollam 691 533. National E- Assessment Centre, Pan No : Aapfa5874K Delhi. Appellant Respondent Appellant By : Shri G. Surendranath Rao, A.R. Respondent By : Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing : 11.01.2023 Date Of Pronouncement : 30.03.2023 O R D E R Per Beena Pillai: The Preset Appeal Is Filed By The Assessee Against Order Dated 25.3.2022 Passed By Nfac Delhi For Assessment Year 2018-19 On Following Grounds: 1. The Order Of The Commissioner (Appeals) Of National Faceless Appeal Centre (Nfac) Is Against-Facts & Law. 2. The Commissioner Of Income Tax (Appeals), Nfac, Is Not Justified In Disallowing The Payment Of Commercial Tax. The Commissioner (Appeals) Should Have Appreciated That The Amount Paid Was A Statutory Levy Payable By All Crushers Installed In Stone Quarries Based On Their Installed Capacity. The Levy Was To Be Remitted On Quarterly Basis. The Commissioner (Appeals) Nfac Has Erred In Concluding That The Amount Paid Is In The Nature Of A Compounding Fee For Any Offence Or Towards Aiswarya Granites, Kollam

disallowed the following: Expenditure u/s 37(1) of the Act - Rs.16,00,364/- TDS claimed and disallowed - Rs. 68,198/- Aggrieved