HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

178 (SC) dated 12.10.2022 wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. Even, it is pertinent to note

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

178 (SC) dated 12.10.2022 wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. Even, it is pertinent to note

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

178 (SC) dated 12.10.2022 wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. 4. Further, the issue herein

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

178 (SC) dated 12.10.2022 wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. 4. Further, the issue herein

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

178 (SC) dated 12.10.2022 wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. 4. Further, the issue herein

DILIP PATHAK,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 2(24)(x) of the Income Tax Act. 3. Dissatisfied with the disallowance, the assessee carried the matter in appeal before the Tribunal. The Tribunal vide its order dated 7th July, 2022 deleted the disallowance by observing that the payments were made before the due date of filing of the return and as per the existing position

DILIP PATHAK,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, both the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 2(24)(x) of the Income Tax Act. 3. Dissatisfied with the disallowance, the assessee carried the matter in appeal before the Tribunal. The Tribunal vide its order dated 7th July, 2022 deleted the disallowance by observing that the payments were made before the due date of filing of the return and as per the existing position

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter

YORK PRINT PRIVATE LIMITED,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

The appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

178. 3. The ld. Counsel for the assessee conceded that this ground deserves to be dismissed and the disallowance deserves to be confirmed. Therefore, these three grounds are dismissed. 4. In Grounds No. 4, 5 & 6, the assessee has pleaded that in case any disallowance is being made out of the business expenses claimed, then, it would result into enhancement

M/S. GANESHBARI TEA CO. (P) LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2, GUWAHATI

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.11/Gty/2023 Assessment Year: 2019-20 Goneshbari Tea Company Pvt. Ltd. ………....….........…..........….…… Appellant 4/1, Middleton Street, Shakespear Sarani, Kolkata-700071. [Pan: Aabcg7880Q] Vs. Acit, Central Circle-2, Guwahati….………….…..…...…..…..…..... Respondent Appearances By: Shri Sumeet Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Ps Thuingaleng, Acit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.10.2022 Of The Commissioner Of Income Tax (Appeal), Guwahati [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Order Dated 31-10-2022 Passed By The Cit(A) U/S 250 Of The Act Is Bad In Law & Liable To Be Quashed.

178 (SC) dated 12.10.2022, wherein, it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed even though deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. However, the ld. Counsel

BANSHIDHAR SEWBHAGOVAN & CO.,DIBRUGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.63/Gty/2021 Assessment Year: 2019-20 Banshidhar Sewbhagovan & Co, Dibrugarh......................……….……Appellant 5Th Floor, Juction Mall, R.K.B. Path, Dibrugarh, Assam- 786001. [Pan: Aadfb7460J] Vs. Dcit, Circle-1, Dibrugarh ……..…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 02, 2023 Date Of Pronouncing The Order : February 15, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2019-20 Is Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] Dated 22.09.2021 Which Is Arising Out Of The Order U/S 143(3) Of The Assessing Officer Dated 01.05.2020. 2. The Case Was Called For. None Appeared For The Assessee. In The Past, Various Notices Have Been Served Through Rpad But There Is No Compliance. We, Therefore, Deem It Fit To Hear This Appeal With The Assistance Of Ld. Dr & The Available Records. 3. From The Perusal Of The Grounds Of Appeal, The Grievance Of The Assessee Is Two-Fold. Firstly, The Ld. Cit(A) Erred In Confirming Disallowance U/S 36(1)(Va) R.W.S 2(24)(X) Of The Act For The Delay Of

178 (SC) dated 12.10.2022 has settled the issue and thus in the light of the ratio of the Hon’ble Apex Court, we are inclined to hold that the said sum of Rs.5,12,478/- has rightly been disallowed. So far as the second ground of the assessee that whether the above- stated disallowance of Rs.5

BETTER POWER SERVICES PVT. LTD.,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1 (2), GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022

BALRAM SINGHI,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022

BALRAM SINGHI,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

disallowance in respect of delay in deposit of employees’ contribution to Provident Fund, the issue is squarely covered against the assessee by the decision of Hon’ble 5 ITA Nos.52 - 54/GTY/2022 Poddar Car World Pvt. Ltd., AYs. 2018-19 to 2020-21 ITA Nos. 55 to 57/GTY/2022 Balaram Singh & AYs. 2018-19 to 2020-21 ITA Nos. 59 to 60/GTY/2022