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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by appeal-order dated 28.06.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)’’] which in turn arises out of intimation of assessment passed by C.P.C., Bangalore [“AO”] u/s 143(1) for A.Y. 2021-22, the assessee has filed this appeal on following grounds :-
The Ld. AO was not justified in passing the order, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled. 2. The Ld. CIT(A) was not justified in confirming the order, which is bad-in- law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled. Page 1 of 3
Shri Ramkripal Dwivedi, Indore. ITA No. 294/Ind/2023- AY 2021-22
The Ld. CIT(A) was not justified in passing ex-parte order without giving sufficient opportunity of being heard. 4. The Ld. CIT(A) was not justified in confirming the adjustment u/s 143(1) in respect of PF and ESIC, whereas, such disallowance, in any case, could not have been done u/s 143(1). 5. The Ld. CIT(A) was not justified in confirming the addition of Rs. 78,55,838/- u/s 36(1)(va) of the Act on account of delayed payment of PF and ESIC without considering the facts and circumstances of the case.” 2. Heard the learned Representatives of both sides and case records
perused.
The controversy in present case relates to a disallowance of Rs.
78,55,838/- made by AO on account of employees’ contribution to
P.F./E.S.I. paid by assessee after due dates prescribed under P.F./E.S.I.
laws. Ld. AR for assessee fairly agreed that the present case relates to AY
2021-22 for which the law has already been amended by introducing
following provisions in Section 36(1)(va) and Section 43B of the Income-tax
Act, 1961 through Finance Act, 2021:
“Explanation 2 – For the removal of doubts, it is hereby clarified that the provisions of section 43B shall not apply and shall be deemed never to have been applied for the purposes of determining the “due date” under the clause;” “Explanation 5. – For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies” Further, the impugned disallowance is very much covered in section
143(1)(a)(iv) which empowers the AO to make adjustment for disallowance of
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Shri Ramkripal Dwivedi, Indore. ITA No. 294/Ind/2023- AY 2021-22
expenditure or increase in income indicated in the audit-report but not
taken into account in computing the total income in return. Therefore, the
grievances raised by assessee in grounds do not have any merit. Ld. DR for
Revenue too supported this view. Being so, the assessee does not deserve
any relief and this appeal fails.
Resultantly, this appeal is dismissed.
Order pronounced in open court on 03.05.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 03.05.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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