2025 (9) TMI 352

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....24 passed for A.Y. 2018-19. 2. The assessee has taken the following grounds of appeal:- "1.00 Order passed u/s 143(1) of the Act is bad-in-law : 1.01 On the facts and in the circumstances of the case and in law, ld. AO has erred in making additions to the total income of your appellant based on adjustments made while passing an Order u/s 143(1) of the Act by CPC, Bengaluru which the ld. CIT(A) failed to appreciate. Your appellant submits that Order was passed u/s 143(1) of the Act after issuing Notice u/s 143(2) of the Act which is in gross violation of scope of Intimation proceedings provided u/s 143(1) of the Act. 1.02 Your appellant prays your Honour to hold so now and quash the Order passed u/s 143(1) of th....

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....d deposited this amount on 15th of the month i.e. on the due date. However, the date of credit on the challan was for the next date i.e. 16th of the month, due to server issues and technical glitches. However, Ld. CIT(A) dismissed the appeal of the assessee with the following observations: "8.9.1 The submission of the appellant and case laws relied upon by the appellant have been examined but the same are found to be tenable since the facts of the case laws are different from the facts of the present case under appeal. The argument of appellant cannot be considered as the issue under appeal is now well settled in the view of amendments made to the section and Hon'ble Supreme Court decision in the case of M/s. Checkmate Services Pvt....

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....sing a one day delay in the date of credit of this amount to the account of EPF/ESIC. As per the challans produced before us, the assessee had made the payment on / within the due date prescribed under the respective Act. In our view, looking into the instant facts, this is not a fit case for making disallowance under Section 36(1)(va) of the Act, since on his part the assessee had made payment within the due date prescribed under the respective Act and it was only on account of a technical glitches, there was a one day delay in credit of such amount to the respective account of the PF/ESIC authorities. 9. In the case of FIL India Business & Research Services (P.) Ltd. vs. Deputy Commissioner of Income-tax [2023] 154 taxmann.com 251 (Del....