HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU
In the result, both the captioned appeals of the assessee stand dismissed
ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20
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.
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B
37 NYPTTJ 165 (Jd)
I.T.A. Nos.5&6/Gau/2022
Assessment Years: 2018-19 & 2019-20
Hemendra Nath Deka c) Paris Elysees India Private Limited Vs. DCIT Order dated 20.02.2023 in ITA
No. 357/JPR/2022
11. The contention as canvassed by the ld. counsel is that the Assessing Officer could have disallowed the aforesaid employees’
contribution to ESI/PF being deposited after the due date
