SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

ITA 245/IND/2023Status: DisposedITAT Indore09 May 2025AY 2018-19Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that disallowances for delayed payment of employee's PF/ESI contributions are permissible under section 143(1) and upheld the disallowance on merits, following Supreme Court and High Court decisions. However, the Tribunal allowed a partial relief by restricting the disallowance to the correct amount.

What were the facts?

The assessee filed their return of income, and the AO processed it under section 143(1) making an upward adjustment for delayed payment of employee's contribution to PF/ESI. The CIT(A) upheld this disallowance. The assessee appealed to the ITAT.

What were the issues?

Whether disallowance for delayed payment of employee's PF/ESI contributions can be made under section 143(1), and whether such disallowance is justified on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 36(1)(va),Section 2(24)(x)

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Ashish Goyal & N.D. Patwa, ARs
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 08.05.2025Pronounced: 09.05.2025

Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 28.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 29.04.2019 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal.

2.

The background facts leading to this appeal are such that the assessee-individual filed return of AY 2018-19 declaring a total income of Rs.

Shri Jagdish Kumar Gulia Assessment Year -2018-19 11,52,220/-. The AO proce

The order continues below.

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