2022 (3) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t year 2018-19 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre ("NFAC") dated 18.08.2021. The assessee has raised following grounds of appeal:- 1. "That the Ld. CIT(A)-NFAC has erred in facts and in law in sustaining an addition of Rs. 9,41,106.00 on illegal and untenable grounds. Hence, the addition as such may be deleted. 2. The Ld. AO has erred in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1) on illegal and untenable grounds. The Honorable CIT(A)-NFAC has erred in confirming the same. Hence, the addition as such may be deleted. 5. That the Ld. AO (CPC) has erred in facts and in law in making an addition of Rs. 9,41,106 while processing u/s. 143(1)(iv) on illegal and untenable grounds. The Honorable CIT(A)-NFAC has erred in confirming the same. Hence, the addition as such ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esent appeal are that the assessee filed return of income for Assessment Year 2018-19 on 05.11.2018 declaring total income of Rs. 3,42,135/-. The same was processed u/s. 143(1) of the Income Tax Act, 1961 ("the Act") at Rs. 12,83,241/- by the DCIT, Central Processing Centre ("CPC"), Bangalore by disallowing a sum of Rs. 9,41,106/- being late payment of employee's contribution of PF and ESI. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually....