FIVE FORCE SECURITY SOLUTIONS PVT. LTD. ,MOHALI vs. ITO, WARD 2(1), CHANDIGARH, AAYAKAR BHAWAN

Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-06-2024 in the matter of an intimation issued by CPC u/s 143(1) on 13-11-2022. The CPC made disallowance of late payment of PF / ESI against which the assessee preferred first appeal. The Ld. CIT(A) dismissed the appeal for want of condonation of delay of 27 days and also for non-prosecution of appeal on the part of the assessee. Aggrieved, the assessee is in further appeal before us.

It is the submission of Ld. AR that there was clerical error in Tax Audit Report since substantial payments of PF / ESI contribution were made before due date and therefore, the disallowance thereof was unjustified. To support the same, Ld. AR placed on record corrigendum issued by Tax Auditor and also filed copies of PF / ESI payment challans. The Ld. Sr. DR opposed any interference in the impugned order. 3. Apparently, there is a mistake in filling correct particulars in Tax Audit Report. The Ld. CIT(A), in our opinion, erred in not condoning small delay of 27 days. Nevertheless we set aside the impugned order and restore the impugned issue back to the file of Ld. AO to verify the actual dates of payment and restrict the impugned disallowance to the extent of delay only. The assessee is directed to supply the requisite information. 4. The appeal stand allowed for statistical purposes. Order pronounced on 12-03-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT लेखा सद˟ /ACCOUNTANT MEMBER