BISWAJIT NAYAK,RAJGANGPUR vs. ITO WARD-2,, ROURKELA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 17/CTK/2022[2018-19]Status: HeardITAT Cuttack24 Nov 2022AY 2018-19
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Biswajit Biswajit Nayak, Nayak, C/O. C/O. Vs. Ito, Ward Ito, Ward-2, Rourkela Biswajit Nayak, Banthupara Biswajit Nayak, Banthupara Rajgangpur, Rajgangpur, Sundargarh Sundargarh- 770017 Pan/Gir No. Pan/Gir No.Abwpn 2210 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri S.K.Agarwalla, Ca & S.K.Hota & S.K.Hota, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 25/11 11/2022 Date Of Pronouncement : 25/11 11/2022 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 Against The Order Of The Ld Cit(A)-Nfac, Nfac, Delhi Delhi Dated 23.12.2021 23.12.2021 In Appeal No.Itba/Nfac/S/.250/2021 Itba/Nfac/S/.250/2021-22/1038053683(1) For The Assessment Year For The Assessment Year 2018-19. 2. S/Shri S.K.Agarwalla S.K.Agarwalla, Ca & S.K.Hota, Ar Appeared On Behalf Of The Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue.
For Appellant: S/Shri S.K.Agarwalla, CA and S.K.Hota and S.K.Hota, ARFor Respondent: Shri S.C.Mohanty, SR
Section 143(1)Section 154Section 36(1)(va)Section 37(1)Section 43B
rectification order u/s. 154 of the Act was passed on 30.6.2019, wherein, the employees contribution to PF & ESI paid beyond the due date under the P.F.Act but before the due date of filing of the return had been disallowed
