2025 (3) TMI 1741

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....eena, Addl. CIT, Sr. DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27 [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/APL/S/250/2024- 25/1068899524(1) dated 20.09.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2021-22. 2. Shri Siddh....

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....putation of total income, the auditors have mentioned the disallowance for late payment of PF & ESI of Rs. 3,36,522/- as against Rs. 2,75,071/-. Thus, it was fairly conceded by the Ld. AR that in view of the decision of Hon'ble Supreme Court in the case of Chekmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC), the delayed payment of PF & ESI is admittedly disallowable. It was the sub....