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2021 (8) TMI 425 - AT - Income TaxDisallowance u/s. 43B in respect of TDS/GST/PF/ESI amounts outstanding on 31/03/2018, deposited by the assessee company by 7th of April 2018 - disallowance u/s. 37 on the basis of the detailed report in Form No. 3CD - HELD THAT:- As seen from the submission of the assessee that it contains factual information that goes to the root of the matter. Hence, hereby set aside the impugned order and restore the grounds of appeal alongwith the evidences annexed with the Paper Book to the file of CIT(A). CIT(A) is, therefore, directed to decide the issue afresh after considering the factual information submitted by the assessee in the form of challans of payment of GST, TDS, EPF and ESI. The grounds of appeal raised by the assessee are thus, allowed for statistical purposes only. Appeal of the assessee is allowed for statistical purposes.
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