AVINASH MULCHAND GOTHI (HUF),NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRAAssessment year : 2019-20
PER R.K. PANDA, V.P:
This appeal filed by the assessee is directed against the order dated
25.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2019-20. 2. This is the second round of litigation before the Tribunal. A perusal of the record shows that the Tribunal had passed the order on 27.09.2022 allowing the appeal of the assessee by deleting the addition on account of delay in payment of employees’ contribution to PF and ESI. Subsequently, the Revenue filed a 2
Miscellaneous Application and the Tribunal vide MA No.259/PUN/2023 order dated 05.03.2025 recalled the order. Hence, this is a recalled matter.
Facts of the case, in brief, are that the assesse is a HUF carrying on the business of hotel and land dealing. It filed its return of income on 31.10.2019 declaring total income of Rs.72,37,724/-. The CPC in the intimation passed u/s 143(1)(a) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) proposed the disallowance of Rs.1,73,046/- on account of delayed payment of employees’ contribution to PF and ESI.
The assessee preferred an appeal before the Ld. CIT(A) / NFAC, who upheld the same.
Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal.
None appeared on behalf of the assessee at the time of hearing despite number of opportunities granted. Since admittedly the assessee has made the deposit on account of employees’ contribution to PF and ESI after the statutory time allowed under the said Acts, therefore, in view of the decision of the Hon’ble [2022] 143 taxmann.com 178, such delayed payment on account of employees’ contribution to PF and ESI was rightly disallowed by the CPC. We, therefore, uphold the order of the Ld. CIT(A) / NFAC on this issue. The grounds raised by the assessee are accordingly dismissed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 28th November, 2025. (ASTHA CHANDRA)
VICE PRESIDENT
पुणे Pune; दिन ांक Dated : 28th November, 2025
GCVSR
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file.
आदेशानुसार/ BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अदिकरण ,पुणे
/ ITAT, Pune
4
S.No.
Details
Date
Initials
Designation
1
Draft dictated on 27.11.2025
Sr. PS/PS
2
Draft placed before author
27.11.2025
Sr. PS/PS
3
Draft proposed & placed before the Second Member
JM/AM
4
Draft discussed/approved by Second
Member
AM/AM
5
Approved Draft comes to the Sr. PS/PS
Sr. PS/PS
6
Kept for pronouncement on Sr. PS/PS
7
Date of uploading of Order
Sr. PS/PS
8
File sent to Bench Clerk
Sr. PS/PS
9
Date on which the file goes to the Head
Clerk
10
Date on which file goes to the A.R.
11
Date of Dispatch of order