ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD vs. M/S. MANGALDEEP, VALSAD
In the result, appeals in ITA No
ITA 699/SRT/2018[2015-16]Status: DisposedITAT Surat26 Jan 2022AY 2015-16
Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.699/Srt/2018 ("नधा"रणवष" / Assessment Years: (2015-16) (Virtual Court Hearing) The Acit, Valsad Circle, Vs. M/S. Mangaldeep, 1St Floor, Shankeshwar Complex, Valsad. Dhobiwad, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfm7130L (Appellant) (Respondent) Cross Objection No.11/Srt/2021 [Arising In Ita No.699/Srt/2018] ("नधा"रणवष" / Assessment Years: (2015-16) (Virtual Court Hearing) M/S. Mangaldeep, Vs. The Acit, Valsad Circle, 1St Floor, Shankeshwar Complex, Valsad. Dhobiwad, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfm7130L (Applicant-Co-Objector) (Respondent)
Section 133ASection 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 69A
x) of the Act on account of Employee’s Contribution towards PF and ESIC ignoring the fact that there is no late payment considering date of payment of Salary to employees.”
4. First, we shall adjudicate Revenue’s appeal in ITA No.699/SRT/2018 for AY.2015-16. Ground No.1 and 2 raised by the Revenue relates to addition made by the Assessing Officer