TIRIYOGI NARAYAN SINGH,KOLKATA vs. ACIT, CIRCLE-28, KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 245/KOL/2021[2014-15]Status: DisposedITAT Kolkata05 Jan 2022AY 2014-15
Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2014-15 Tiriyogi Narayan Singh Acit, Circle-28, Kolkata C/O. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. Pan: Apmps8395D (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit. Date Of Hearing : 13.12.2021 Date Of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 250 Of The Act Dated 26.07.2021 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2014-15. 2. The Issue Raised In Ground No. 1 Is Against The Order Of Cit(A) Upholding The Order Of Ao Confirming The Disallowance Of Rs. 24,286/- On Account Of Delayed Payment Of Employee’S Contribution To Provident Fund & Esi.
For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 250Section 43B
section 139(1) of the Act for filing the return of income, the same is admissible as deduction while computing the income of the assessee for the previous year. Accordingly, we set aside the order of ld CIT(A) by directing the AO to allow the deduction of employees contribution to provident and ESI of Rs. 24,286/-. The ground
