INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
LUCIDA TECHNOLOGIES PVT. LTD. BENGALURU – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 4(1)(1) BENGALURU – Respondent
IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.848/Bang/2024 Assessment Year: 2018-19
Appellant by : Shri Kirat Singh, A.R.
P Lucida Technologies Pvt. Ltd. No.3980/81, 3rd Floor, 80Ft. Road, Hoskerehalli Main Road Girinagar Banashakari 3rd Stage Bangalore Karnataka 560 085 AN NO : AADCL2292H
Vs.
D CIT Circle-4(1)(1) Bangalore
APPELLANT
RESPONDENT
Respondent by : Sri V. Parithivel, D.R.
Date of Hearing : 06.06.2024 Date of Pronouncement : 06.06.2024
O R D E R
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal by assessee is directed against order of NFAC dated
7.3.2024 for the assessment yar 2018-19 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”)
2. The assessee is in appeal before us with regard to making addition of Rs.8,63,721/- u/s 36(1)(va) of the Act on account of delay in remittance of PF & ESI contribution while processing the return u/s 143(1)(a) of the Act.
3. After hearing both the parties, we are of the opinion that similar issue came for consideration before this Tribunal in the case of Manikandan Vazhukkapara Kumaran in ITA No.577/Bang/2023 d
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