PADMANABHAN,TIRUPUR vs. CIT, NFAC, DELHI

PDF · subscribers
ITA 738/CHNY/2022Status: DisposedITAT Chennai19 December 2022AY 2018-20192 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue of late payment of Employees' PF contribution has been settled by the Supreme Court in favor of the revenue. Therefore, the assessee had no basis to seek rectification under Section 154.

What were the facts?

The assessee's appeal pertains to AY 2018-19, challenging the rejection of a rectification application. The core issue is the disallowance of late payment of Employees' Contribution to PF, initially made by CPC during processing and later upheld by the CIT(A).

What were the issues?

Whether a disallowance made under Section 143(1) for late payment of Employees' PF contribution can be rectified under Section 154, especially after a Supreme Court ruling on the merits.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center [CIT(A)] dated 17.08.2022 upholding rejection of rectification application u/s 154 by CPC, Bengaluru. The sole grievance of the assessee is confirmation of disallowance of late payment of Employees’ Contribution to PF as reported by Tax Auditor. The said disallowance was made by CPC while processing the return of income u/s 143(1). The assessee filed - 2 - rectification application u/s 154 which also got rejected. The Ld. CIT(A) upheld the rejection on the ground that issue which require debates and discussion could not be subject matter of rectification. Aggrieved, the assessee is in further appeal before us.

2.

We find that this issue, on merits, has now been settled by Hon’ble Supreme Court in favor of revenue in its recent decision in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). Therefore, the assessee has now no basis to seek rectification u/s 154.

3.

In the result, the appeal stand dismissed. Order pronounced on 19th December, 2022.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →