RAJAM POLYPACKS LIMITED,RAJAM vs. INCOME TAX OFFICER, WARD-2, SRIKAKULAM

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.258/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Rajam Polypacks Limited Vs. Income Tax Officer Ponduru Road Ward-2 Rajam Srikakulam [Pan : Aabcr0489G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Ya Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 16.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021-22/ 1036317185(1) Dated 12.10.2021 For The Assessment Year (A.Y.) 2018- 19. 2. The Assessee Raised The Following Grounds Of Appeal : 1. The Order Passed By Learned Commissioner (Appeals), Dated 12.10.2021 Confirming The Disallowance Of Rs.56,448/- & Rs.2,53,947/- By Invoking Provisions Of Sec.36(1A) R.W.S. 43(B) Of I.T.Act Is Illegal & Unjust After Relying On The Amendment Brought By Finance Act, 2021 To Sec.36(5A) R.W.S. (43B).

TDS. After careful examination of the written submissions made by the assessee, the Ld.CIT(A) directed the AO to verify the 5 I.T.A. No.258/Viz/2021, A.Y. 2018-19 Rajam Polypacks (Ltd.)., Rajam assessee’s claim from record with regard to disallowance of claim of PF and allow as per law, if found to be correct and accordingly allowed for statistical purpose