SHIV PRATAP SINGH KUNWAR,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE 1(1)(1) MEERUT, RANGE-14, UTTAR PRADESH
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 85/DEL/2025[2019-2020]Status: DisposedITAT Delhi30 Jul 2025AY 2019-2020
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2019-20] Shiv Pratap Singh Kunwar, Vs Jurisdictional Assessing 508, Begum Bagh, Meerut, Officer, Circle-1(1)(1), Uttar Pradesh-250001 Range-14, Meerut, Pan-Afmpk3273Q Uttar Pradesh-250001 Appellant Respondent Appellant By Shri Hemant Jain, Adv. Respondent By Shri Ajay Kumar Arora, Sr.Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 30.07.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Dated 29.11.2023 Passed By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Nfac/2018-19/10029654 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Engaged In The Business Of Security Agency. The Appellant Filed His Return Of Income On 17.08.2020, Declaring Total Income Of Inr 46,84,309/- & The Same Was Assessed U/S 143(1) On 11-12-2020 At The Income Of Rs.87,33,921/- Wherein The Cpc Made The Disallowance On Account Of Delayed Payment Of Employees Contribution Towards Pf/Esi U/S 36(1)(Va) Of The Act. 3. Against This Order, The Assessee Preferred Appeal Before Ld.Cit(A) Who Dismissed The Appeal Of The Assessee Vide Impugned Order Dated 29.11.2023 Thus, The Assessee Is In Appeal Before Us.
Section 143(1)Section 250Section 36(1)(va)
86
(iii)
(iv)
Oracle India Pvt Ltd vs. Deputy Commissioner of Income Tax (2008)
13 DTR 371
(v)
Improvement Trust, Ludhiana vs Ujagar Singh & Ors. in Civil Appeal
No.2395/2008
5. On the other hand, ld. Sr. DR for the Revenue vehemently opposed the condonation of delay and submits that there is inordinate delay of 338 days and no proper explanation
