2024 (1) TMI 605

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....mya Pandey Jain, Sr. DR ORDER This appeal is filed by the assessee against order dated 01.11.2022 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2015-16. 2. The assessee has raised the following ground of appeal :- "1. The learned CIT(A) has erred in law and on facts in confirming the penalty of Rs. 1,21,467/- under Section 271(1)(c) o....

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....ell as addition under Section 36(1)(va) read with Section 2(24)(x) of the Act towards late payment of Employees Provident Fund and ESI contribution amounting to Rs. 3,74,382/-. Assessment Order was passed under Section 143(3) of the Act at total income of Rs. 7,26,05,990/- on 24.11.2017 for the A.Y. 2015-16. At the time of passing the Assessment Order, penalty proceedings under Section 271(1)(c) o....

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....eedings, the decision of Hon'ble Apex Court in case of Checkmate India Pvt. Ltd. vs. CIT (2022) 143 taxman.com 178 was not passed and though the jurisdictional High Court in some of the matters decided the issue against the assessee but since the issue was pending before the Hon'ble Supreme Court, the assessee has taken cognisance of other Hon'ble High Court's decision which was in favour of the a....

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....ified for the purpose of audit of F.Y. 2022-23. The Ld. AR submitted that delay was not deliberate but due to mistake on the part of the assessee and his AR and, therefore, the delay should be condoned. The reasons given by the assessee elaborately suffice for delay in filing the present appeal. Hence the delay is condoned. As regards to penalty under Section 271(1)(c) of the Act, the invocation o....