2024 (12) TMI 1618

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...., Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2020-21, arises against CIT(A)/NFAC, Delhi's DIN & order No. ITBA/APL/S/250/2023-24/1057291568(1) dated 23.10.2023 in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short "The Act"). 2. Heard both the parties at length. Case file perused. 3. The assessee pleads the following substantiv....

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....se, the CIT(A) has failed to consider that the addition has been made under Section 143(1) of the Act and is beyond the scope of the said section and as such the CPC had no power/authority/jurisdiction to make the said addition u/s 143(1) of the Act. 4. In view of the facts and circumstances of the case and in law, the CIT(A) has failed to appreciate that no disallowance is called for where empl....

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....the same is in violation of principle of natural justice and the impugned orders are liable to be set aside on this ground alone. 8. That in view of the facts and circumstances of the case and in law, AO or CPC has erred in charging interest under Section 234A, 234B and 234C of the Act. The charging of interest is illegal and excessive and has been wrongly worked out. It cannot be justified by a....

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.... strong support from both the learned lower authorities making the impugned disallowance. 6. We have given our thoughtful consideration to the foregoing rival submissions and find no merit in the assessee's former twin substantive arguments. There would be hardly in dispute between the parties that hon'ble apex court's landmark decision in Checkmate Services P. Ltd. vs. Commissioner Of Income Tax....