BHANU PARKASH BANSAL,JAIPUR vs. ITO, WARD2(3), JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

36(1)(va) on account of delayed payment of employees contribution toward PF & ESI by not appreciating that (i) The above addition is not on account of disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return as per section 143(1)(a)(iv). 2 SHRI BHANU PRAKASH BANSAL

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

condoned. 5. The assessee has raised the following grounds:- “1. That both the lower authorities have erred in law well as in facts of the case in considering delayed payment of Employee’s share of EPF/ESI subject to 36(1)(va) and thereby made/upheld addition to the tune of Rs. 2,06,688/-. Classic Aircon vs. DCIT, CPC 2. That

NEERAJ PUROHIT,JAIPUR vs. CPC, BENGALURU

In the result, the appeal of the assessees is allowed

delay of 154 days in filing the appeal by the assessee is condoned. 5. The assessee has raised the following grounds:- “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before the due date of filing

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

condonation of delay in filing the appeal is allowed. 5.1 The Bench further during the course of hearing observed that Ground No. 1 to 3 of the assessee in this appeal of the assessee are regarding disallowance of employee’s contribution of PF and ESI deposited belatedly but before due date of filing of return of income

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

delay of 157 days in filing of appeal, please condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

delay of 157 days in filing of appeal, please condone. 2. The impugned order dated 12.05.2020 passed by CPC u/s 154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

condonation of delay. 2.3 It is also pertinent to mention here that in respect of each appeals the assessee has filed the grounds of appeal which are mentioned at Form 36 of the appeals and they are not required to repeat it. 2.4 On the other hand, the ld. DR supported the orders