2025 (7) TMI 1223

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....issioner of Income Tax (Appeals) [Ld. CIT(A)] erred in law and on facts by passing the order dated 31.07.2024 under Section 250 of the Income Tax Act, without properly considering the facts of the Appellant / Assessee's case, in relation to the order dated 25.10.2022 under Section 154 of the Act passed by the Assistant Commissioner of Income Tax, resulting in an unjust dismissal of the appellant's contentions. 2. The Ld. NFAC/CIT(A) improperly upheld the decision of the AO at the Central Processing Centre to disallow the employee contribution of Rs. 8,87,438/- under Section 154 of the Income Tax Act, with reference to Sections 2(24)(x) and 36(1)(va) concerning PF/ ESI, despite the Appellant / Assessee having deposited the a....

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....ted out that there was a delay of 30 days in filing of the appeal. During the proceedings before us, the ld. Counsel for the Assessee has submitted an application for condonation of delay along with an Affidavit, which is reproduced as under :- 4. We have considered the reasoning given in the affidavit and we are inclined to condone the delay. 5. The ld. DR did not have any objection for this condonation of delay. 6. Brief facts of the case, as per the written submissions of the Counsel of the Assessee, are as under: - The Appellant, being an individual, was engaged in the business of security agency, filed its income tax return for AY 2020-21 on 07.11.2020, declaring an income of Rs. 16,75,950/ -. Upon processing under se....

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....e should be considered in the month in which salary is reimbursed to the employees. 8. On the other hand, the ld. DR relied on the order of the Apex Court in the case of 'M/s Checkmate Services Pvt. Ltd. Vs. CIT', Civil Appeal No. 2383 of 2016 and submitted that the issue of late payment of PF and ESI has already got finality. 9. We have considered the addition made by the Assessing Officer and the appellate order passed by the Ld. CIT(A). We have also considered the arguments and written submissions filed by the Ld. Counsel of the Assessee. We have also considered the arguments of the ld. DR on this issue. We are of the considered opinion that after the order of the Hon'ble Supreme Court in the case of 'Checkmate Serv....

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....ment 2 AFFIDAVIT 1. Tarsem Chand Rana, son of Dharam Singh, aged 65, currently residing at House No. 4. Village Kathoh Pokhurwain, Tehsil Bangana, District Una, 174321, Himachal Pradesh, India, do hereby solemnly affirm and declare the following: 1. That, I am the Appellant in the aforementioned appeal submitted or29.102024, contesting the order passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), which was communicated to me on 31.07.2024. 2. That, it is brought to the kind attention of this Hon'ble Tribunal that there exists a delay of days in filing the appeal. 3. That, I humbly approach this esteemed tribunal seeking condonation of delay in filing the present appeal. The delay ensued ....