MOHD HASEEB,LUCKNOW vs. INCOME TAX OFFICER, RANGE 6(2), LUCKNOW
In the result, the appeal of the assessee stands allowed
ITA 76/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Jun 2022AY 2018-2019
Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.
For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 154Section 36(1)(va)
disallowed the claim of payment of Rs.23,88,734/- under section 36(1)(va) of the Income Tax Act, observing that the employees’ contribution of Provident Fund was paid after due date stipulated in these Acts. Subsequently, the rectification application filed by the assessee under section 154
