2024 (2) TMI 1598

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....Shri Subhendu Datta, CITDR ORDER PER RAJESH KUMAR, AM: This is the appeal preferred by the assessee against the order of the Ld. Ld. Commissioner of Income Tax (Appeal)-2, Coimbatore (hereinafter referred to as the Ld. CIT(A)"] dated 27.09.2023 for the AY 2018-19. 2. The only issue involved in the present appeal before us is against the order of Ld. CIT(A) confirming the addition of Rs....

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.... 1 It is clear from the table that Rs. 1,17,518/- which was due on 15.10.2017 was paid on 16.10.20217 and therefore there is no delay in making the payment. In respect of other two payments of Rs. 23,050/- and Rs. 16,941/-, there is delay of one day as payment were made on 17.10.2017. The case of the assessee is squarely covered by the decision of Co-ordinate Bench of Delhi in the case of GD....