JCIT CENTRAL CIRCLE-19,NEW DELHI, DELHI vs. M/S JAQUAR AND COMPANY PVT LTD, DELHI

This appeal filed by the revenue is preferred against the order of CIT(A)-27, New Delhi dated 23.05.2022 for A.Y. 2018-19.

1) The Ld. CIT(A) has erred on facts and in law, by deleting the disallowance of Rs.41,40,340/- u/s 143(1) made by the CPC, Bangalore on account of late payment of PF and ESI.

2) The Ld. CIT(A) has erred on facts and in law in providing relief amounting to Rs.41,40,340/- by erroneously stating that the CPC, Bangalore does not fall under the prima facie adjustment on account of late payment of PF and ESI by not correctly interpreting the provisions of Section 143(l)(a)(ii) of the I.T. Act, 1^61. 3) The Ld. CIT(A) has erred on facts and in law by not considering the provisions of Section 143(l)(a)(ii), where, total income or loss shall be computed after making an adjustment if such incorrect claim is apparent from any information in the return.

4) The Ld. CIT(A) has erred on facts and in law in not correctly interpreting the provisions of Section 36(l)(va) and Explanation to this clause which specifically provides for allowance of the employee’s contribution from the taxable income if such sum is credited to the employee’s account in the relevant funds(s) on or before the due date as per respective statute(s).

5) The Ld. CIT(A) has erred on facts and in law in not relying on the ruling of jurisdictional Delhi High Court in the case of CIT vs. Bharat Hotel Ltd. 410 ITR 417 (2019), in which this issue was decided in favour of the Revenue.

6) (a) The order of the Ld. CIT(A) is erroneous and not tenable in law and on facts.

(b) The appellant craves to add, alter of amend any/all of the ground of appeal before or during the course of the hearing of the appeal.