VMS Bathware Private Limited v. ITO, Ward 26(4)
Case No: ITA No(s).139 & 140/Del/2023
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Parties Involved
appellantVMS Bathware Private Limited
respondentITO, Ward 26(4)
Facts Summary
The assessee filed two appeals against appellate orders passed by the ld. CIT(A) for assessment years 2018-19 and 2019-20. The assessee accepted the dismissal of the appeal for assessment year 2018-19. For assessment year 2019-20, the additions were made towards delayed deposit of employee contribution towards PF/ESI by invoking provisions of Section 36(1)(va) of the Income-tax Act, 1961. The assessee claimed that there were double additions due to clerical error in Form No. 3CD.…
Decision in favour of
Assessee
Legal Issues
- 1. Dismissal of appeal for assessment year 2018-19
- 2. Verification of double additions for assessment year 2019-20
Precedents Relied Upon
2 precedents cited in this judgement.