SYAMA DYNAMIC ENGINEERING PVT. LTD.,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CPC, BANGALORE, SURAT
In the result, both the appeals filed by assessees are allowed for statistical purposes
ITA 12/SRT/2022[2017-18]Status: DisposedITAT Surat30 Dec 2022AY 2017-18
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.12 & 13/Srt/2022 "नधा"रणवष"/Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Syama Dynamics Engineering P. Ltd., Vs. The Acit, Cpc, 405-408, Shivalik Western, Dr. Vikram Bengaluru. Sarabhai Marg, Adajan, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatcs2932H Assessee By Shri Ashwin Shah, Ca With Shri Bhadreshbhai Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 20/12/2022 Date Of Pronouncement 30/12/2022
Section 143(1)Section 36(1)(va)
90,40,117
Out of the above, the learned ACIT CPC has made the addition on account of delay in making the payment of PF & ESI of Rs.1,73,96,729 under Section 36(1)(va) stated on the basis of Clause No.20(b) of Form No.3CD. In fact, out of Rs.1,73,96,729 the assessee employees contribution