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