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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH.KUL BHARAT
Appellant by None Respondent by Sh. Amit Katoch, Sr DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated 23.01.2023 by NFAC, Delhi pertaining to A.Y.2019-20.
The grievance of the assessee read as under :-
1. 1. The Ld. CIT(A) has erred in law and facts by not providing sufficient opportunity of hearing and passing the order Ex-parte without serving notice to the Appellant.
2. The Ld. CIT(A) failed to take notice of the information posted by the Assessee on e-portal for the change of his mail id and passed the order without second mail and thus sufficient opportunity was not provided.
None appeared on behalf of the assessee inspite of notices, therefore, we decided to proceed exparte.
On perusal of the order of the CIT(A) we find that the quarrel relates to the delay in the deposit of EPF/ESI. We find that the CIT(A) / NFAC has dismissed the appeal of the assessee following the binding decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited 448 ITR 518.
Since the NFAC has followed the binding decision of the Hon’ble Supreme Court we do not find any reason to interfere with the findings of the NFAC. The appeal of the assessee is dismissed.
Decision announced in the open court on 22.08.2023.