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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “सी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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) Smt. S.Anitha ACIT, बनाम No.8 (Old No.29) 2nd East Main Road, Circle-1, / Vs. Vellore-632 006. Vellore. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ACZPA-9382-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-06-2023 घोषणाकीतारीख /Date of Pronouncement : 26-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing of captioned appeal, none appeared for the assessee. However, after perusal of orders of lower authorities, we find that return of income as filed by the assessee for this year was processed by CPC u/s. 143(1) wherein certain additions / adjustments were made. One of the adjustments was addition of late payment of ESI & EPF totaling to Rs.1.93 Lacs as reported by the Tax Auditor. The Ld. CIT(A), considering the recent decision of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022) as well as the decision of this Tribunal in M/s. Electrical India & Ors. Vs. ADIT, CPC, Bengaluru (ITA No.789/Chny/2022 dated 04-11-2022), confirmed the disallowance. Aggrieved, the assessee is in further appeal before us. Since the impugned order merely follows binding judicial precedents, we find no reason to interfere in the same, on this issue. The corresponding grounds raised
by the assessee stand dismissed.
2. Another grievance of the assessee is denial of losses from partnership firms while processing the return of income. We find that this issue has remained to be adjudicated in the impugned order. Therefore, we direct Ld. CIT(A) to bring on record the facts of the same and decide this issue as urged by the assessee. The assessee is directed to provide the requisite details. The corresponding ground stand allowed for statistical purposes.
3. The appeal stand partly allowed for statistical purposes. Order pronounced on 26th June, 2023