BIKASH PATRA,ROURKELA vs. ITO WARD-4,, ROURKELA
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 49/CTK/2022[2018-19]Status: HeardITAT Cuttack15 Feb 2023AY 2018-19
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Bikash Patra, B Bikash Patra, B-4 & 5, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-4, Sector-20, 20, Rourkela, Rourkela, Rourkela Sundargarh Pan/Gir No. Pan/Gir No.Aiypp 1174 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri S.K.Agarwalla, Ca & S.K.Hota, Ar S.K.Agarwalla, Ca & S.K.Hota, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 15/0 02/2023 Date Of Pronouncement : 15/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi Delhi Dated 30.7.2021 In Appeal No. Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1034539422(1) For The Assessment Year The Assessment Year 2018- 19. 2. Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwalla, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.
For Appellant: Shri S.K.Agarwalla, CA and S.K.Hota, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 139(1)Section 36(1)Section 37(1)Section 43B
condone the delay of 196 days and admit the appeal for hearing.
4. It was submitted by ld AR that there are three issues in assessee’s appeal, first was against the disallowance u/s.43B in respect of employees contribution to PF and ESI, second was against the disallowance of employer’s contribution to PF and ESI and third was against
