TaxTMI 
TaxTMI 
2023 (3) TMI 1040
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....54 of the Act, for the assessment year 2018-19. 2. In this appeal, the assessee has raised the following grounds: - "GROUND I 1. On the facts and circumstances of the case, and in Law, the CITA erred in confirming the addition made by Asst. Director of Income Tax, CPC is bad at law. 2. On the facts and circumstances of the case and in law the CITA failed to appreciate that a. There is no discrepancy either clerical or technical in the return filed. b. All the disallowances made by the tax auditor are already added back to the income of the assessee while filing the return. c. The amount mentioned in tax audit towards the PF amount and date of payment is mere disclosure not disallowance. d. No addition can be made u/s 143(1) u....
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....t the assessee neither received the impugned order by e-mail nor in the physical format, and only upon manually checking the pending appeal status, the assessee came to know about the impugned order. Thereafter, the assessee filed the present appeal. On the other hand, the learned Departmental Representative ("learned DR") by referring to Form No.36 submitted that the assessee has mentioned 18/11/2021 as the date of communication of the impugned order. Thus, the same is contrary to assessee's submission in the affidavit. Learned DR submitted that in any case the issue on merits has been decided in favour of the Revenue by the Hon'ble Supreme Court in Checkmate Services (P.) Ltd. vs CIT, [2022] 448 ITR 518 (SC), and thus the prayer for condo....
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....aking disallowance of Rs.10,73,794, on account of delayed payment towards employee's contribution to provident fund under section 36(1)(va) of the Act. The rectification application filed by the assessee against the aforesaid intimation issued under section 143(1) of the Act was disposed off vide order dated 16/01/2020, passed under section 154 of the Act without granting any relief to the assessee in respect of the issue involved. In the appeal against the order passed under section 154 of the Act, the learned CIT(A) vide impugned order dismissed the appeal filed by the assessee and upheld the disallowance made under section 36(1)(va) of the Act. Being aggrieved, the assessee is in appeal before us. 6. During the hearing, the learned AR p....
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....paid out of its income whereas the second is deemed an income, by definition, since it is the deduction from the employees' income and held in trust by the employer. This marked distinction has to be borne while interpreting the obligation of every assessee under Section 43B. 54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer's obligation to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure tim....
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....ue date as a condition for deduction." 8. As is evident from the record, in the present case, the assessee deposited employees' contribution to provident fund amounting to Rs.10,73,794 after the due date for payment as provided under the relevant statute, and accordingly the same was disallowed under section 36(1)(va) of the Act vide intimation issued under section 143(1) of the Act. Thereafter, against the said intimation issued under section 143(1) the assessee filed an application under section 154 of the Act, which was disposed of vide order dated 16/01/2020, without granting any relief to the assessee in respect of the issue involved. It is only against this order passed under section 154 of the Act the assessee filed the appeal befor....