M/S O CLOCK SOFTWARE PRIVATE LIMITED ,CHENNAI vs. ADIT , BANGALORE
In the result, the appeal filed by the assessee is dismissed
ITA 663/CHNY/2022[2020-2021]Status: DisposedITAT Chennai03 Nov 2023AY 2020-2021
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.663/Chny/2022 िनधा"रण वष"/Assessment Year: 2020-21 M/S. O Clock Software Private The Acit, Cpc, Bengaluru/ Limited, No. 1, Eighth Floor A Wing, Vs. The Joint Commissioner Of Parsn Manere, Anna Salai, Income Tax (Osd), Chennai 600 006. Ltu Circle – 1, Chennai. [Pan:Aabco2328M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivsan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 03.11.2023 घोषणा की तारीख /Date Of Pronouncement : 03.11.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 13.06.2022 Relevant To The Assessment Year 2020-21. Vide Order In M.P. No. 89/Chny/2023 Dated 03.11.2023, The Captioned Appeal Order Dated 26.09.2022 Has Been Recalled & Restored For Fresh Adjudication.
For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri AR V Sreenivsan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B
17,790/-. The CPC, Bengaluru has completed the assessment under section 143(1) of the Income Tax Act, 1961 [“Act” in short] dated 24.12.2021 and made disallowance of ₹.1,57,008/- for belated payment of PF/ESI. On appeal, after considering the submissions of the assessee, the ld. CIT(A)-NFAC confirmed the disallowance.
3. On being aggrieved, the assessee
