SINGHANIA & SONS (P) LTD,KOLKATA vs. ACIT, CIR. 10(2), KOLKATA

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

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz) Assessment Year: 2017-18 Singhania & Sons Pvt. Ltd…………...............................................................………………….............Appellant 3D, Duckback House 41, Shakespeare Sarani Kolkata – 700 017 [Pan : Aadcs 6078 A] Vs. Commissioner Of Income Tax (Appeals)- Nfac...............................................………..…......Respondent Appearances By: Shri Manoj Katarua, Advocate, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, D/R, Appearing On Behalf Of The Revenue.

Section 36(1)(va) of the Act and Rs. 30,68,583/ 36(1)(va) of the Act and Rs. 30,68

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

36(1)(va) to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely

AERO DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/O. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2Nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [Pan : Aacca 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances By: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, Fca, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

68, read with section , read with section 147, of the Income-tax Act, 1961 tax Act, 1961 - Cash credit (Accommodation entry) (Accommodation entry) - Assessment year 2008-09 - Information was received from Information was received from 6 Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd. investigation wing that assessee investigation wing that assessee-company was a beneficiary of accommodation

DALMIA LAMINATORS LTD.,KOLKATA vs. ACIT, CIR. 7(1), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

68 of the I.T. Act. iii. That the appellant craves leave to add/or amend any ground of this appeal.” 2. Brief facts of the case are that the ld. AO framed the assessment order u/s 143(3) vide order dated 14.12.2019 for the A.Y. 2017-18 of the Act. The assessee in its return of income disclosing total income

M/S BALAJI EXPORT CORPORATION,KOLKATA vs. DCIT, CIR. 29, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2019-20

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

M/S SHRISTI INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. A.C.I.T.,CIRCLE-11(2), KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

68,95,685/- was claimed. Assessment proceedings were completed wherein ld.A.O made disallowance of Rs. 4,22,409/- u/s 36(1)(va) in respect of employees’ contribution to provident fund and ESI which was deposited to the Govt. Account beyond the prescribed due date. Further, disallowance u/s 14A read with Rule 8D(2)(iii) was made of Rs. 1

DESANA POLY PLASTIC INDUSTRIES,KOLKATA vs. ACIT, CIR. 34, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

MICROVIEWS INFOSYSTEMS PVT. LTD,KOLKATA vs. DCIT, C.P.C., BANGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

KANCHAN METALS PVT. LTD,KOLKATA vs. DCIT, CIR. 8(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

FLOWLINE SERVICES PVT LTD,KOLKATA vs. ITO, WARD-12(2), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar, Am]

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

M/S JAIKISHANDASS MALL JUTE PRODUCTS PVT. LTD.,KOLKATA vs. CPC, , BANGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

HINDUSTAN FIBRE GLASS WORKS,KOLKATA vs. DCIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 608/Kol/2021 Assessment Years: 2018-19 Hindustan Fibre Glass Works Vs. Dcit, Cpc, Bengaluru (Pan: Aabfh6597G) Appellant Respondent

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

RAGHVENDRA PRATAP SINGH,KOLKATA vs. DCIT,CPC, BANGAORE

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 556/Kol/2021 Assessment Years: 2019-20 Raghvendra Pratap Singh Vs. Dcit (Cpc) Bangalore (Pan: Amaps3456L) Appellant Respondent

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

BOROJALINGAH TEA COMPA NY ,KOLKATA vs. ITO, WARD-34(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey] I.T.A. No. 465/Kol/2021 Assessment Year: 2019-20 Borojalingah Tea Company Vs. Ito, Ward-34(1), Kolkata (Pan: Aacfb7772N) Appellant Respondent

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

ARUN KUMAR BISWAS,BISHNUPUR vs. ITO, WARD-26(1), KOLKATA

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

Bench: Shri A. T. Varkey] I.T.A. Nos. 370 & 408/Kol/2021 Assessment Years: 2018-19

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

PREMIER IRRIGATION ADRITEE PVT. LTD.,KOLKATA vs. ACIT, CIR. 11(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 481/Kol/2021 Assessment Years: 2019-20 Premier Irrigation Adritec Pvt. Ltd. Vs. Acit, Circle-11(1), Kolkata (Pan: Aafcm 4800 Q) Appellant Respondent

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

M/S JAYANTA FOOD PRODUCTS,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri A. T. Varkey] I.T.A. Nos. 383 & 384/Kol/2021 Assessment Years: 2018-19 & 2019-20

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted

GANGOTRI HEALTH CARE & RESEARCH PVT. LTD. ,DARJEELING vs. CPC, BAGALORE(ACIT, CIR. 1, SILIGURI), BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 580/Kol/2021 Assessment Years: 2019-20 Gangotri Health Care & Research Vs. Cpc, Bangalore [Acit, Cir-1, Pvt. Ltd. Siliguri] (Pan: Aafcg7852G) Appellant Respondent

Section 36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under Section 43B of the Act. CIT(A) deleted