TaxTMI 
TaxTMI 
2022 (2) TMI 1345
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....d the following grounds of appeal: "1. On the basis of the facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) - NFAC is not justified in confirming the disallowance on account of delayed payment of employees contribution to Provident Fund and Employees State Insurance Corporation Fund of Rs. 2,24,029/-, particularly, when the said disallowance was directly made by CPC, Bengaluru by invoking the provisions of section 154 of the Act. The CIT(A) is further not justified in confirming the impugned disallowance made u/s. 154 of the Act without giving any notice as contemplated under section 154 of the Act. 2. On the basis of the facts and in the circumstances of the case and as ....
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....passed an Order u/s.154 on 03/06/2020, deciding the Total Income at Rs.1,11,90,010/-. The impugned Order u/s 154 contains 20 pages but the assessee has filed copies of only first 6 pages. Aggrieved by the order u/s.154, the Assessee had filed an appeal before the Commissioner of Income Tax(Appeal). The Commissioner of Income Tax (Appeals) NFAC upheld the order u/s.154. Aggrieved by the order of the Commissioner of Income Tax (Appeals) National faceless Appeal Center, the assessee filed appeal before Income Tax Appellate Tribunal. Submissions of Authorised Representative of the Assessee : 3. The Ld.AR filed written submission. The written submission is reproduced here as under : "1. The return of income for the year under revi....
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....Rs. 2,24,029/- on account of delayed payment of employees contribution towards Provident Fund and Employee State Insurance (ESIC) by invoking the provisions of section 36 of the Act.'' 6. It is undisputed fact that the said disallowance of Rs. 2,24,029/- is DIRECTLY made by the Assessing Officer in the order passed u/s. 154 which was passed in response to the application of the appellant in respect of altogether different issue. Further, the Assessing Officer has neither given opportunity of being heard nor issued any notice in respect of the impugned disallowance, which is mandatory as per provisions of subsection (3) of section 154 of the Act. The relevant portion provisions of sub-section (3) of section 154 are reiterat....
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....ore the Ld.CIT(A), which is on page number 7 to 16 of the paper book, that the assessee had not submitted copy of the Rectification Application even before the Ld.CIT(A). In the absence of copy of Rectification Application and complete order u/s 154, it is not possible for us to understand the exact plea taken by the assessee. The assessee has raised one ground that the AO had not served notice u/s.154. This ground was also raised by the assessee before the ld.CIT(A). The Ld.CIT(A) had not adjudicated the impugned ground regarding notice. The Ld.CIT(A) has not given any finding regarding the notice u/s.154. On perusal of the Form 35 filed by the assessee before the Commissioner of Income tax (appeals) , the assessee in the coloumn number 12....