2025 (3) TMI 1695

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....ANISH BORAD, ACCOUNTANT MEMBER : This captioned appeal filed by the assessee is directed against the order of Ld. CIT(A)/JCIT(A) dated 08.02.2024 u/s 154 of the Income-tax Act, 1961 which is arising out of Assessment Order passed u/s.143(1) of the Act dated 16.12.2021. 2. Assessee has raised following grounds of appeal:- "1. The CPC ought not to have made the addition of Rs. 8,22,52....

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....ue date of fling the return of income. Hence, the same should be allowed as a deduction. 5. The CPC erred in not treating the expenditure as allowable u/s 37(1) of the Income tax Act, 1961, as the payment of Employees and employers contribution to PF and ESI was incurred in the course of business and for the purposes of business 6. CPC without application of mind ignoring the fac....

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....the only issue relates to disallowance made u/s 36(1)(v)(a) r.w.s. 2(24) of the Act at Rs. 8,22,528/- on account of delay in deposit of employees contribution to Provident Fund and ESI. 4. Ld. DR at the outset submitted that the issue stands squarely covered against assessee by the judgement of Honourable Supreme Court of India in the case of Checkmate Services (P) Ltd. Vs CIT(1), Civil appeal ....