KUMAR AGRO PRODUCTS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 14(4),, PUNE
In the result, appeal of the assessee is Partly Allowed
ITA 316/PUN/2021[2017-18]Status: DisposedITAT Pune29 Sept 2022AY 2017-18
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.316/Pun/2021 िनधा"रणवष" / Assessment Year : 2017-18 Kumar Agro Products Pvt. The Assistant Commissioner Ltd., Vs Of Income Tax, Circle-14, 2413, 1St Floor, Kumar Pune. Capital, East Street, Camp, Pune – 411001. Pan: Aaack 7660 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 13/09/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assesseeisdirected Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[(Nfac)], Delhi Under Section 250 Of The Income Tax Act, For The Assessment Year 2017-18 Dated 19.07.2021. The Assessee Raised The Following Grounds Of Appeal: “1. Erred In Upholding Action Of The Learned Ao In The Assessing Total Loss To Rs. 4,79,85,807 As Against Returned Loss Of Rs. 4,83,21,611;
Section 139(1)Section 143(3)Section 244ASection 250Section 270ASection 36Section 36(1)(va)Section 43B
Disallowance of Rs. 3,35,804 under section 36(1)(va) of the Act, on account of delayed payment of employees contribution to Provident
Fund/Employees State Insurance Corporation (PF / ESIC)
ITA No.316/PUN/2021 for A.Y. 2017-18
Kumar Agro Products Pvt. Ltd.,[A]
2. erred in upholding the addition made by the learned AO in respect of employee’s contribution made
