NEERUS ENSEMBLES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-16(1), HYDERABAD
In the result, the appeal of the assessee in ITA
ITA 163/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Jun 2024AY 2017-18
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10
For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Ms. Sheetal Sarin, DR
Section 115JSection 139(1)Section 143(2)Section 201(1)Section 36(1)(va)Section 40Section 43B
section 36(1)(va) r.w.s.
43B of the Act, that expenditure is allowable if paid before the due date of filing return of income.
7. The Ld. CIT(A) erred in not fairly appreciating the legal position considering that the Ld. A.O. ought to have considered the fact that all the payments of PF and ESI fund of employees
