Section 2(24)(x) of the Income Tax Act

The decision most relied on for Section 2(24)(x) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 2,270 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(24)(x)

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Alom Extrusions Ltd.
319 ITR 306 · 2009 · Supreme Court
1,344
citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

CIT v. Gujarat State Road Transport Corporation
366 ITR 170 · 2014 · High Court
1,158
citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

CIT v. Nipso Polyfabriks Ltd.
350 ITR 327 · 2013 · High Court
425
citing judgments

Deduction for employee contributions to EPF/ESI is allowable under section 43B if paid before the due date for filing the return of income under section 139(1), irrespective of the due dates under the respective welfare fund statutes.

Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.
35 Taxmann.com 616 · 2013 · High Court
304
citing judgments

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

M/s Mahadev Cold Storage v. Jurisdictional AO
43 Taxmann.com 33 · 2014 · High Court
262
citing judgments

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn
223 Taxmann 398 · 2014 · High Court
220
citing judgments
CIT v. Hindustan Organic Chemicals Limited
366 ITR 1 · 2014 · High Court
206
citing judgments

Employees' contribution towards Provident Fund (PF) and Employees' State Insurance Corporation (ESIC) is allowable as a deduction under Section 36(1)(va) read with Section 43B if deposited before the due date of filing the income tax return, even if deposited after the expiry of the statutory time period specified in the applicable fund's statute.

Judgments on Section 2(24)(x)

Vishnu Cotton Mills Ltd, 2017-18 vs. AO, Cir.11, Kol, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 489/KOL/2023[2018-19]Status: DisposedITAT Kolkata26 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

Vishnu Cotton Mills Ltd, 2017-18 vs. AO, Cir.11, Kol, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 488/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Sept 2023AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

Hooghly Alloy & Steels Co. Pvt. Ltd., Kolkata vs. ITO, WD-5(1), Kolkata.

The appeal of the assessee is allowed for statistical purposes

ITA 808/KOL/2023[2017-18]Status: DisposedITAT Kolkata25 Sept 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 2(24)(x)Section 36(1)(va)

DCIT, Cir-1, Durgapur vs. M/S. Dgp Steel Star Engg. Pvt.Ltd., Durgapur

In the result, the appeal filed by the Revenue is dismissed

ITA 553/KOL/2023[2017-18]Status: DisposedITAT Kolkata22 Sept 2023AY 2017-18

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 154Section 2(24)(x)Section 250Section 36(1)(va)

ACIT(OSD) Corporate Range-1, Chennai vs. Daechang India Seat Company P.Ltd, Sriperumbudur

In the result, the appeal filed by the Revenue is allowed

ITA 1460/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Sept 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1460/Chny/2019 िनधा"रण वष"/Assessment Year: 2015-16 The Assistant Commissioner Of Vs. M/S. Daechang India Seat Company Income Tax (Osd), P. Ltd., No. 491, Mannur Village, Corporate Range 1, Sriperumbudur, Tamil Ndu 602 105. Chennai. [Pan:Aaccd3176F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri I. Dinesh, Advocate सुनवाई की तारीख/ Date Of Hearing : 22.09.2023 घोषणा की तारीख /Date Of Pronouncement : 22.09.2023 आदेश /O R D E R

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri I. Dinesh, Advocate
Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

M/S A R Transport, Satna vs. Income Tax Officer, Satna

In the result, the appeal filed by the assessee is dismissed

ITA 16/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Rajaram Shankarlal Sonagra, Mumbai vs. DCIT CPC, Bangalore

In the result, appeal filed by the Assessee stands dismissed

ITA 1953/MUM/2021[2018-19]Status: DisposedITAT Mumbai22 Sept 2023AY 2018-19

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: NoneFor Respondent: Smt. Mahita Nair, Sr. DR
Section 139(1)Section 2(24)(x)Section 250Section 34(1)(iv)Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

Shri Siddhesh Kumar Gaur, Jodhpur vs. ADIT, CPC, ACIT, Circle-3, Bengaluru / Jodhpur

In the result, the appeal of the assessee is dismissed

ITA 18/JODH/2023[2019-20]Status: DisposedITAT Jodhpur22 Sept 2023AY 2019-20

Bench: Shri Saktijit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 40Section 40A(3)Section 43

Phoenix Poultry, Jabalpur vs. ACIT, Circle 1(1), Jabalpur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 76/JAB/2023[2018-19]Status: DisposedITAT Jabalpur21 Sept 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalephoenix Poultry, Vs. Acit, Circle -1(1) 201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. Pan/Gir No. : Aajfp5811H Appellant .. Respondent Assessee By : Shri Dhiraj Ghai, Ca Respondentby : Shri, Shiv Kumar. Sr.Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(1)And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Dhiraj Ghai, CAFor Respondent: Shri, Shiv Kumar. Sr.DR
Section 143(1)Section 234ASection 36(1)Section 36(1)(va)

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

Siddhanth Ex - Servicemen Security Services, Vasco vs. DCIT, CPC, Bengaluru

In the result, the appeal of assessee is dismissed

ITA 90/PAN/2022[2018-19]Status: DisposedITAT Panaji21 Sept 2023AY 2018-19

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri P.R.V. RaghavanFor Respondent: Smt. Ashwini Hosmani
Section 2(24)(x)Section 36(1)(va)

Shree Poly Films Private Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax/ Assistent Commissione of Income Tax, Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 124/VIZ/2022[AY 2019-20]Status: DisposedITAT Visakhapatnam21 Sept 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Shree Poly Films Private Limited Vs. Dcit/Acit D.No.50-53-11/10 Circle-3(1) Revathi Vihar Apartment Visakhapatnam Seethammadhara, Visakhapatnam [Pan : Aalcs3403K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: NoneFor Respondent: Shri Madhukar Aves, DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Amaravathi Power Associates, Visakhapatanam vs. DCIT/ACIT, Circle-3(1), Visakhapatanam

In the result, appeal of the assessee is dismissed

ITA 104/VIZ/2022[2019-2020]Status: DisposedITAT Visakhapatnam21 Sept 2023AY 2019-2020

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.104/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Amaravathi Power Associates Vs. Dcit/Acit D.No.36-91-30, Ravindra Nagar Circle-3(1) Kancharapalem, Visakhapatnam Visakhapatnam [Pan : Aanfa4444M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: NoneFor Respondent: Shri Madhukar Aves, DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Vishash Agarwal, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-1, Dibrugarh

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

Ask Wealth Advisors Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 6(1)(2)., Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 1904/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Sept 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1904/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Ask Wealth Advisors Pvt. बिधम/ Dcit, Circle-6(1)(2) Ltd. Aaykar Bhavan, Mumbai- Vs. Birla Aurora, 16 Level, 400020. Office Floor 9, Dr. Annie Besant Road, Worli, Mumbai-400030. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafca9124M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Shreyam B. Shah Revenue By: Shri Manoj Kumar Sinha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/08/2023 घोषणा की तारीख /Date Of Pronouncement: 20/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac [Hereinafter Referred To As “The Cit(A)], Delhi Dated 11.06.2022 For Ay. 2018-19. 2. This Is Second Round Before This Tribunal. It Is Noted That This Captioned Appeal Of Assessee Was Partly Allowed In The First Round By This Tribunal Vide Order Dated 30.09.2022. However, The Same Has Been Recalled In Ma No. 298/Mum/2023 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.12,18,871/-.

For Appellant: Shri Shreyam B. ShahFor Respondent: Shri Manoj Kumar Sinha (Sr. AR)
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)

Desein P.Ltd, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 634/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Sept 2023AY 2019-20

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Surender Kumar, CAFor Respondent: Sh. Vivek K. Upadhyay, Sr. DR
Section 143(1)Section 2(24)(x)Section 250Section 250oSection 36(1)(va)Section 37Section 43B

Sri Thila Silks, Trichy vs. DCIT, Central Circle-1, Trichy

In the result, the appeal filed by the assessee is allowed

ITA 104/CHNY/2023[2017-18]Status: DisposedITAT Chennai15 Sept 2023AY 2017-18

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri N. Quadir Hoseyn, Advocate &For Respondent: Shri N.B. Som, CIT
Section 143(3)Section 194ASection 194ISection 2(24)(x)Section 263Section 40

M/S Comfy Shoe Makers Private Limited, Chennai vs. ADIT, CPC, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 688/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.688/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Comfy Shoe Makers Private The Assistant Commissioner Of Limited, No. 295, Sidco Industrial Vs. Income Tax, Estate, Ambattur, Chennai 600 098. Corporate Circle 1(1), [Pan:Aabcc2556M] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 15.09.2023 घोषणा की तारीख /Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 14.07.2022 Relevant To The Assessment Year 2019-20. Vide Order In M.P. No. 88/Chny/2023 Dated 15.09.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

Amulya Leather Impex, Chennai vs. DCIT Circle 8 (1), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 686/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.686/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Amulya Leather Impex, The Assistant Commissioner Of Plot No. 39, Vgp Amudha Nagar, Vs. Income Tax Maduravoyal, Chennai 600 095 Non Corporate Circle 8(1), [Pan:Aadfa4763F] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Subramanian ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 15.09.2023 घोषणा की तारीख /Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 07.07.2022 Relevant To The Assessment Year 2019-20. Vide Order In M.P. No. 213/Chny/2022 Dated 15.09.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.

For Appellant: Shri M. SubramanianFor Respondent: Shri P. Sajit Kumar, JCIT
Section 154Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B