HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI
In the result, the appeal by the assessee is allowed
ITA 490/COCH/2024[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2014-15 High Range Foods Private Dcit, Corporate Circle-1(1) Limited, Kochi 28/3030, Vs. Cheruparambath Road, Kadavanthra, Ernakulam-682020 Pan : Aaach6076L (Appellant) (Respondent) For Assessee : Shri P.M. Veeramani, Ca For Revenue : Smt. Leena Lal (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025
For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. Leena Lal
Section 143(3)Section 250Section 271(1)(c)Section 36(1)(va)Section 4
disallowance.
6. From the perusal of the record, it is evident that the addition on account of belated remittance of employees’ contribution towards
PF/ESIC has been made upon perusal of the audit report in Form No.
3CD filed by the assessee, as the assesseehad made the contribution after the due date prescribed under the relevant statute. Thus, it is evident
