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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2020-21) Shri Karthikeyan Sanjeevi Raja Sujjur ITO, बनाम No.1A, Block 3, Bajaj Apartments, Non-Corporate Ward-1(2) / Vs. Nandanam, Chennai-600 035. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AXAPS-7114-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Yeshwanth (CA) for Ms. T.V.Muthu Abirami (Advocate) -Ld. AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-07-2023 in the matter of rectification order passed by the Ld. Assessing Officer [AO] u/s. 154 of the Act on 16-03-2023.
It transpires that an order u/s 154 was passed by Ld. AO disallowing deduction of Rs.27.10 Lacs u/s 36(1)(va) r.w.s. 2(24)(x) since the assessee made payment of employees’ contribution towards PF and ESI beyond due date as specified in respective acts. The Ld. CIT(A), considering the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178), confirmed the disallowance against which the assessee is in further appeal before us. 3. Since the adjudication of Ld. CIT(A) follows a binding judicial precedent, the same do not require any interference on our part. 4. The appeal stands dismissed.
Order pronounced in open court on 28th November, 2023.