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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI
Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA
This appeal by the assessee is preferred against the order of the CIT(A)-30, New Delhi, dated 24.11.2021 pertaining to AY 2017-18.
The Solitary grievance of the assessee is that the CIT(A) erred in confirming the disallowance on account of late payment of Provident Fund amounting to Rs. 10,67,378/-.
ITA No.-209/Del/2023 Rama Construction company . 3. We have carefully perused the orders of the authorities below. There is no dispute that the assessee deposited the employee contribution after the due date given in the specified act. The contention of the Counsel that the amount has been deposited before the due date of filing of the return is of no use as this quarrel has been now well settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. in 440 ITR 518. Respectfully following the same, the appeal is dismissed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 19.09.2023.