ASSYST INTERNATIONAL PVT LTD,KOCHI vs. DCIT CORPORATE CIRCLE1(1) , KOCHI
In the result, the appeal filed by the assessee is dismissed
ITA 898/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20
Bench: Shri George George K. & Ms. Padmavathy S.M/S. Assyst International Pvt. Ltd. Vs Dcit, Corporate Circle -1(1) Kochi Ii/138-D, Nh -47, Muttam Thaikkattukkara P.O. Kochi 683106 Pan – Aadca0592R (Appellant) (Respondent) Assessee By: Ms. K.Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 02.03.2023 Date Of Pronouncement: 08 .03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 18.05.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2019-20. 2. There Is Delay Of ‘64’ Days In Filing This Appeal. The Assessee Has Filed A Petition For Condonation Of Delay & Also An Affidavit Of Cfo Of The Assessee Company Stating, Therein, The Reasons For Belated Filing Of This Appeal. On Perusal Of Reason Stating For Affidavit For Late Filing Of This Appeal, We Are View That There Is ‘Sufficient Cause’ & No Latches Can Be Attributable To The Assessee. Hence, We Condon Delay Of ‘64’ Days In Filing This Appeal & Proceed To Dispose Of The Same On Merits.
For Appellant: Ms. K.Parvathy Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 250Section 36(1)(va)
condon delay of ‘64’ days in filing this appeal and proceed to dispose of the same on merits.
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M/s. Assyst International Pvt. Ltd.
3. The assessee has raised several grounds of appeal. All the grounds relate to the solitary issue, whether the assessee is entitled to deduction of Rs.4,31,783/- being employees’ contribution paid beyond the ‘due date
