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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
O R D E R
PER MAHAVIR SINGH, VICE PRESIDENT:
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Appeal No. CIT(A), Coimbatore-1/10010/2020-21 dated 30.10.2021. The return of income was processed by the CPC, Bangalore by issuing intimation u/s.143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the relevant assessment year 2019- 20 vide order dated 16.05.2020.
The first issue in this appeal of assessee is as regards to the order of CIT(A) confirming the disallowance of payments towards belated remittance of employees contribution to PF and ESI amounting to Rs.8,30,703/-.
At the outset, the ld.AR for the assessee fairly agreed that the employees contribution to PF & ESI were remitted beyond the due date of respective statutes of PF & ESI Act. Hence, this issue is squarely covered by the decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd., in Civil Appeal No.2833 of 2016, order dated 12.10.2022 in favour of Revenue. Since the issue is covered by the decision of Hon’ble Supreme Court, as admitted by assessee, we confirm the order of CIT(A) on this issue.
3. The next issue in this appeal of assessee is as regards to the order of CIT(A) confirming the disallowance of claim of deduction u/s.80IA of the Act amounting to Rs.1,03,31,002/- on the ground that the return of income was not filed within the due date as prescribed under the Act.