DEEPAK TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE4(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

PRIYANKA TYAGI,RAIPUR vs. INCOME TAX OFFFICER-2(2), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 36(1)(va) r.w.s. 2(24)(x) of "the Act" but paid to the (respective funds after the due dates as specified by rules of relevant funds are correctly held as deemed income and, therefore , the disallowance is hereby confirmed as the said late payments are \ not covered under 43B of the Act. Accordingly, these grounds of appeal

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 36(1)(va) r.w.s. 2(24)(x) of "the Act" but paid to the (respective funds after the due dates as specified by rules of relevant funds are correctly held as deemed income and, therefore , the disallowance is hereby confirmed as the said late payments are \ not covered under 43B of the Act. Accordingly, these grounds of appeal

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

x) that the assessee learnt about the order of the CIT(Appeals), NFAC dated 25.03.2022 only when its counsel gathered about the same from the income tax portal on 04.10.2022. For the sake of clarity the reasons given by the assessee appellant for the aforesaid delay in filing of the appeals are culled out as under (extract): “2) The Appellant