NEPAL CHANDRA DEY,RANCHI vs. ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

section 36(1)(va) is applicable from 1st April 2022, hence applying the same to AY 2018-19 is not correct. 3. That the delays in depositing the PF/ESI amounts were duly disclosed in Tax audit report filed with the income tax Return. Keeping in view that penalty for late deposit is already being charged by the EPF act, additional

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

3). Hence, the contention of the appellant that the penalty was levied on disallowance made u/s. 14/A and adhoc disallowance is factually incorrect. Under these circumstances the main issue is whether penalty u/s.271 (1)(c) is attracted in the case of the appellant or not. In order to appreciate the issue in proper perspective, the relevant provisions of section

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

3). Hence, the contention of the appellant that the penalty was levied on disallowance made u/s. 14/A and adhoc disallowance is factually incorrect. Under these circumstances the main issue is whether penalty u/s.271 (1)(c) is attracted in the case of the appellant or not. In order to appreciate the issue in proper perspective, the relevant provisions of section

INDUTECH SOLUTIONS AND MANUFACTURE PRIVATE LIMITED,JAMSHEDPUR vs. CIT APPEALS, JAMSHEDPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.9,05,917/-. 2 AY: 2018-19 Indutech Solutions and Manufacture Pvt. Ltd. Since the issue raised in the grounds taken by the assessee has been adjudicated by the recent verdict

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: DCIT Vs M/s CCL & 1 Anr. Sl. Head of addition/disallowance Amount No. (i) Disallowance

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: DCIT Vs M/s CCL & 1 Anr. Sl. Head of addition/disallowance Amount No. (i) Disallowance

MANOJ KUMAR MISHRA,SAHARPURA, SINDRI, JHARKHAND-828122 vs. DCIT CIRCLE-1, DHANBAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

3. At the outset, ld. DR submitted that the grounds of appeal relating to disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.57,28,360/-. The issue relating to ground taken by the assessee have come to rest

TRIDENT METAL ENERGY PRIVATE LIMITED,RANCHI vs. COMMISSIONER OF INCOME TAX(APPEAL) NFAC, DELHI, DEILHI

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

3. At the outset, we note that the grounds of appeal relate to disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of 2 AY: 2018-19 Trident Metal Energy Pvt. Ltd. Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.52,686/-. Since the issue raised in the grounds

S. K. TIMBERS,BURMAMINES vs. ACIT CIRCLE 3, JAMSHEDPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.9,05,917/-. Since the issue raised in the grounds taken by the assessee has been adjudicated by 2 AY: 2017-18 S. K. Timber the recent verdict

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1

BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

3)", "Section 142(1)", "Section 144" ], "issues": "1. Whether the reassessment proceedings are barred by limitation due to delayed service of notice under Section 148. 2. Whether the additions on account of alleged suppression of stock and disallowance

ALOK KUMAR KHAITAN,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, both the appeals of the different assessee are dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.1,70,592/- and Rs. 4,21,871/-. The issue relating to grounds taken by the different assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

M/S VED TEXTILES & APPARELS,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, both the appeals of the different assessee are dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance made u/s. 36(1)(va) of the Act in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.1,70,592/- and Rs. 4,21,871/-. The issue relating to grounds taken by the different assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

3. For that Ld. CIT(A) have erred in not appreciating judiciously the decisions of Hon'ble Apex Court, High Courts and the jurisdictional ITAT, which were binding upon him, which had held that the notice issued under section 274 read with section 271 was bad in law, as it did not specify under which limb of section 271(1