M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH
In the result, both the appeals of the assessees are allowed
ITA 96/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M.Joshi, JCIT-DR
Section 139(1)Section 250Section 36(1)(va)Section 43
condoned as per the direction given by the Hon’ble Apex Court.
admitted.
7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA
Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made
