Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा1रण वष1 / Assessment Year: 2017-18) Bhari Industrial Promoters Pvt. Ltd. ACIT No.4, Buhari Building, 3rd Floor, बनाम Corporate Circle-1(1), Moores Road, Thousand Lights, Chennai. / Vs. Chennai – 600 006. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACB-3142-P (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri V. Padmanaban (FCA) – Ld. A.R "#थ�कीओरसे/Respondent by : Shri P. Sajit Kumar - (JCIT) – Ld. D.R सुनवाईकीतारीख/Date of Hearing : 12-01-2023 घोषणाकीतारीख /Date of Pronouncement : 12-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. In the aforesaid appeal for Assessment Year 2017-18, the sole issue that fall for our consideration is disallowance of late payment of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). During hearing, it transpires that this issue, on merits, now stood covered against the assessee by the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). Respectfully following the same, the impugned disallowance stand confirmed.
Another grievance of the assessee is that the income has been assessed at Rs.30.32 Lacs in the assessment order whereas in the computation sheet, income from other sources for Rs.1,82,953/- has erroneously been added. From the perusal of ITR-V as filed by the assessee, it is seen that the assessee has filed return of income at Rs.29.52 Lacs which, prima facie, do not include such income from other sources. Therefore, we direct Ld. AO to rectify the computation sheet after verifying the same.
In the result, the appeal stand partly allowed for statistical purposes.
Order pronounced on 12th January, 2023.