DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. SSNR PROJECTS PRIVATE LIMITED, VISAKHAPATNAM
In the result, appeal filed by the Revenue is dismissed
ITA 461/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2020-21
Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकरअपीलसं./ I.T.A. No.461/Viz/2024 (िनधा"रणवष"/ Assessment Year : 2020-21) Deputy Commissioner Of Income Vs. M/S. Ssnr Projects Private Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aarcs 2464 C (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ"कीओरसे/ Assessee By : Sri Samuel Nagadesi ""ाथ"कीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाईकीतारीख/ Date Of Hearing : 17/12/2024 घोषणाकीतारीख/Date Of : 31/01/2025 Pronouncement O R D E R
For Appellant: Sri Samuel NagadesiFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139Section 139(1)Section 143(1)Section 143(3)Section 36(1)(va)Section 90
36(1)(va) of the Act on account of late deposit of employees’ contribution towards PF/ESI. Thus, the Ld. AO determined the assessed income of the assessee at Rs.
23,80,94,684/- against the returned income of Rs.
20,13,04,190/-. Aggrieved by the order of the Ld.AO, the assessee filed an appeal before
