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29 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,704 Mumbai1,460 Kolkata733 Bangalore632 Chennai600 Jaipur289 Pune287 Ahmedabad182 Hyderabad175 Raipur139 Chandigarh133 Indore104 Lucknow79 Visakhapatnam60 Surat40 Nagpur32 Guwahati29 Cochin27 Karnataka26 Amritsar23 Rajkot22 Cuttack20 Jabalpur18 Telangana18 SC13 Patna12 Ranchi12 Panaji11 Calcutta11 Kerala9 Dehradun7 Agra5 Jodhpur5 Punjab & Haryana4 Himachal Pradesh3 Rajasthan3 Allahabad3 Varanasi1 J&K1 A.K. SIKRI N.V. RAMANA1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 36(1)(va)72 Section 143(1)70 Section 43B41 Section 25020 Disallowance18 Section 15416 Deduction16 Addition to Income15 Section 36(1)(iv)12 Section 143(1)(a)

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

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

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

Section 43B 4.2.1 The appellant has contested the disallowance of Rs. 1,10,43,057 under Section 43B of the Income

VISHASH AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

Showing 1–20 of 29 · Page 1 of 2

12

Section 2(24)(x)9

Rectification u/s 1548

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 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 17.03.2020 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 Issue Involved In 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.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

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 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

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

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

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

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

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

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

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

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.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

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

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

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

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.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

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

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

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

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.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B

J. P. AVIATION SERVICES PRIVATE LIMITED,AGARTALA, TRIPURA vs. ACIT/DCIT, CIRCLE- AGARATALA, AGARATALA

In the result, appeal of the assessee is dismissed

ITA 19/GTY/2023[2018-2019]Status: DisposedITAT Guwahati14 Dec 2023AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2018-19 J. P. Aviation Services Private Ltd. Acit/Dcit, Circle- Old Kalibari Road, Krishnanagar, Vs. Agartala. Agartala, Tripura-799001. (Pan: Aabct6888P) (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 143(1)Section 2Section 2(24)Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.2,21,26,174/-. The issue relating to grounds taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

INCOME TAX OFFICER, WARD - 1 (1), DIBRUGARH vs. BANAMALIE TEA ESTATE, DIBRUGARH

In the result, the appeal of the Revenue stands allowed

ITA 46/GTY/2022[2020-21]Status: DisposedITAT Guwahati15 Mar 2023AY 2020-21

Bench: Shri Sanjay Gargi.T.A. No.46/Gty/2022 Assessment Year: 2020-21 Ito, Ward-1(1), Dibrugarh..…...…….....…..................….…… Appellant Vs. Banamalie Tea Estate……....……........………..…...…..…..... Respondent 4Th Floor, Pushkara House, Natun Gaon, Nh-37, Dibrugarh, Assam-786008. [Pan: Aabfb5352K] Appearances By: Shri Aakash Agarwal, Fca, Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI). The issue raised by the assessee has come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services Pvt. Ltd. Vs. CIT (2022) I.T.A. No.46/GTY/2022 Assessment Year

SIHW BACHAN SINGH,CHIRANG vs. CIT (APPEALS), DELHI

In the result, the appeal of the assessee stands dismissed

ITA 12/GTY/2022[2019-20]Status: DisposedITAT Guwahati15 Mar 2023AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.12/Gty/2022 Assessment Year: 2019-20 Shiw Bachan Singh……...……......…..........…..................….…… Appellant Brpl Main Gate, Dhaligaon, Assam-783385. [Pan: Axlps2160F] Vs. Ito, Ward-2, Bongaigaon.………....……........…...…...…..…..... 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 : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of I.T.A. No.12/GTY/2022 Assessment Year: 2019-20 Shiw Bachan Singh delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI). The issue raised by the assessee has come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

INFOTECH SOLUTION,GUWAHATI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 58/GTY/2021[2018-19]Status: DisposedITAT Guwahati17 May 2023AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.32,06,119/-. The issue relating to ground taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

SHIWAJI PD. JAISWAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI

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

ITA 47/GTY/2025[2018-19]Status: DisposedITAT Guwahati19 Jan 2026AY 2018-19

Bench: the Ld. CIT(A) explaining the reason for delay in filing the appeal of 1862 days delay which is as under: "Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year 2018-19 against the Assessment Order issued U/s. 143(1) of the Income Tax Act, 1961.

Section 143(1)Section 250Section 43B

Section 43B of the Act on 29.02.2020. The assessee filed its disagreement with the demand raised by the CPC of Rs. 14,07,370/- later on in the third week of December 2024, the assessee received phone calls from the departmental authorities for payment of the aforesaid tax demand. Thereafter, the assessee took immediate action and revised the tax audit

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. BRAHMAPUTRA VALLEY FERTILIZER CORPORATION LIMITED, DIBRUGARH

In the result, both the appeal of revenue as well as Cross Objection of the assessee are dismissed

ITA 110/GTY/2019[2008-09]Status: DisposedITAT Guwahati06 Oct 2023AY 2008-09

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 1Section 37Section 37(1)Section 43B

Section 43B of the Act. 3. Whether on the facts and circumstances of the case, the Ld. CIT(A)was justified in deleting the disallowance

RADHABARI TEA CO. (P) LTD,BADULIPAR vs. ACIT/DCIT, CIRCLE-1, DIBRUGARH

Appeal of the assessee is partly allowed for statistical purposes

ITA 159/GTY/2024[2022-23]Status: DisposedITAT Guwahati04 Apr 2025AY 2022-23

Bench: The Due Date Of Filing Of Return Of Income & Also The Issue Of Timely Deposit Of An Amount

Section 143(1)Section 250Section 43B

disallowed these items as in- admissible considering the provisions of section 43B of the Act. The facts in brief may be mentioned

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. M/S. ANUPAM NIRMAN PVT. LTD., GUWAHATI

In the result, appeal of the revenue is dismissed

ITA 172/GTY/2018[2012-13]Status: DisposedITAT Guwahati22 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 172/Gty/2018 Assessment Year: 2012-13 Assistant Commissioner Of M/S. Anupam Nirman Private Income Tax, Circle-3, Guwahati Vs Limited 1St Floor, Kabita Mansion Rajgarh Link Road Chandmari Guwahati - 781003 [Pan : Aaica 4965 B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kishor Jain, Fca Revenue By : Shri N.T. Sherpa, Jcit सुनवाई क" तार"ख/Date Of Hearing : 20/12/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – Guwahati-2, Guwahati, (Hereinafter The “Ld. Cit(A)”) Dt. 27/03/2018, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2012-13. 2. The Revenue Has Raised The Following Grounds Of Appeal:- “(I) That On The Facts & Circumstances Of The Case As Well As On The Points Of Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 1,20,77,310/- On Account Estimation Of The Net Profit @ 7% Of Total Turnover For The Year. (Ii) That On The Facts & Circumstances Of The Case As Well As On The Points Of Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 49,05,724/- On Account Of Disallowance Towards Interest Expense Against Loan Under Section 40(A)(Ia) Of The Income Tax Act, 1961. (Iii) That On The Facts & Circumstances Of The Case As Well As On The Points Of Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 11,26,247/- On

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 143(2)Section 143(3)Section 153CSection 250Section 40Section 43B

disallowance towards service tax under section 43B of the Income Tax Act, 1961. (iv) That on the facts and circumstances

NEW TECH STEEL & ALLOYS PRIVATE LIMITED,ASSAM vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI

Appeal of the assessee is allowed for statistical purposes

ITA 145/GTY/2025[2018-19]Status: DisposedITAT Guwahati21 Aug 2025AY 2018-19

Bench: The Hon'Ble Bench Against The Order Of The Ld. Cit(Appeals) Passed Under Section 143(3) Of The Income Tax Act, 1961. As Per The Provisions Of Section 253(3), The Appeal Was Required To Be Filed On Or Before 11Th March, 2025. However, The Appeal Could Only Be Filed On 4Rd June, 2025, Resulting In A Delay Of 85 Days. The Reasons For The Delay Are Detailed Below: 1. That Due To Serious Health Condition, The Appellant Was Unable To Continue The Required Legal Proceedings As He Was A Prolonged Sufferer Of Acute Pancreatitis & Chronic Liver Disease (Cld), Both Of Which Significantly Compromised His

Section 143(3)Section 144BSection 250Section 253(3)Section 43B

section 43B of the Act (Rs. 41,11,140/-); amount donated disallowed (Rs. 2,000/-); and addition on account of enhancing

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

In the result, appeals of the assessees stand dismissed

ITA 55/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

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

ITA 57/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

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

ITA 53/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

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

ITA 52/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

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