M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR
In the result, appeal filed by the assessee in ITA No
ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement
For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A
36(1)(va) r.w.s. 43B of the Act and has made a disallowance of Rs.4,64,730/- on account of delayed payment of employee’s contribution to ESIC under the respective statute but paid before the date of filing of return u/s.139 of IT Act. On perusal of the facts and issue in the present case, it is observed that
