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Facts
The assessee filed an appeal against the order of the Addl./JCIT(A). The issue pertains to the disallowance of PF & ESI payments. The assessee contended that all payments were made within the prescribed time, except for one instance.
Held
The Tribunal considered the rival submissions and noted that the assessee claims all payments were made within the due date. For verification, the issues are restored to the Assessing Officer (AO) to ascertain if payments were made within the due date and any extended time under the relevant Acts.
Key Issues
Whether the disallowance of PF & ESI payments is justified, and verification of payment dates against prescribed and extended due dates.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-10, Mumbai, dated 17.01.2025, for the assessment year 2021-2022.
It was submitted by the ld AR that the issue is in regard to the disallowance of PF & ESI. It was submitted by the ld AR that all the payments have been made within the prescribed time except one.
In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A) and ld.AO. It was the submission that the ld. Addl./JCIT has rightly applied the decision of the Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd., reported in [2022] 143 taxmann.com 178 (SC).