ESSAR STEEL LOGESTICS LIMITED,SURAT vs. DY. CIT CIRCLE 1(1))1), SURAT
In the result, appeal of the assessee is allowed for statistical purpose
ITA 695/SRT/2018[2014-15]Status: DisposedITAT Surat25 Mar 2021AY 2014-15
Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.695/Srt/2018 िनधा"रण वष"/Assessment Year: 2014-15 Essar Steel Logistics Limited, Vs Dy.Commissioner Of 27 Km Hazira, Surat Road, . Income Tax, [Circle- Hazira, Surat. 1(1)(1)], Surat. [Pan: Aadce 3876 A] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Rajesh Bhanwala – Ca राज"कीओर से /Revenue By Ms. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 24.03.2021 उद्घोषणा की तारीख/Pronouncement On: 25.03.2021 आदेश /O R D E R Per Pawan Singh: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-1, Surat, Hereinafter Referred As “Ld.Cit(A)” Dated 27.08.2018 For The A.Y.2014-15. The Assessee Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case & In Law On The Subject, Assessing Officer Has Erred In Making Addition Of Rs.12,45,026/- U/S. 36(1)(Va) On Account Of Employees Pf Contribution. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, Assessing Officer Has Erred In Making Addition Of Rs.86,75,510/- On Account Of Undisclosed Receipt In Case Of Short Claim Of Tds Of Rs.1,73,511/-.
Section 36(1)(va)
36(1)(va) on account of Employees PF Contribution.
2. On the facts and circumstances of the case as well as law on the subject,
Assessing Officer has erred in making addition of Rs.86,75,510/- on account of Undisclosed Receipt in case of short claim of TDS of Rs.1,73,511/-.
Essar Steel Logistics Limited Vs. DCIT,
ITA No.695/SRT/2018
