Central 4 Secure Solutions, Udaipur V. ITO, Ward-1(1), Udaipur

ITA 28/JODH/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9020 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 01-11-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 01-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 28/Jodh/2022 (ASSESSMENT YEAR-2019-20) M/s. Central 4 Secure Solutions Udiapur Vs The ITO Ward-1, Udaipur (Appellant) (Respondent) PAN NO. AAIFC 8675 P Assessee By Shri Yogesh Pokharna, CA Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 2/11/2022 Date of Pronouncement 3/11/2022 O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 6-09-2021 for the assessment year 2019-20 wherein the solitary issue of the assessee is that the ld. CIT(A) erred in sustaining the addition of Rs.3,48,640/- made by the AO on account of default in payment of employees contribution to PF & ESI which was paid before the due date of filing of return of income.