TaxTMI 
TaxTMI 
2025 (4) TMI 2073
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....ith Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year ('AY') 2020-21 by the Assistant Director of Income Tax, CPC Bengaluru (hereinafter referred to as 'CPC') and the disallowance made are illegal, bad in law and without jurisdiction. The National Faceless Appeal Centre (hereinafter referred to as 'NFAC') vide order dated 18.07.2024 has also grossly erred in sustaining the said disallowance. 2. That in view of the facts and circumstances of the case, the CPC has erred on facts and in law, in making the disallowance on account of late deposit of ESI and PF under Section 36(1)(va) of the Act amounting to Rs. 7,72,180/- during the relevant Assessment Year. The NFAC vide its order dat....
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....AC has erred on facts and in law, in interpreting the judgments quoted in its order dated 18.07.2024 passed against the assessee. 7. That in view of the facts and circumstances of the case, the CPC as well as NFA have erred on facts and in law, as they have failed to provide any opportunity to the Assessee and the same is in violation of principle of natural justice and hence, the impugned orders are liable to be set aside on this ground alone. 8. Without prejudice, in view of the facts and circumstances of the case, the CPC well as NFAC have erred on facts and in law, in not considering that the expenditure incurred, being a business expenditure, ought to have been allowed under Section 37 of the Act. 9. That in ....
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.... facts the Delhi Bench of Tribunal restored the issue to the file of the Ld. Assessing Officer for examining the due date in the light of the above decisions: - 1. Sentinel Consultants (P) Ltd. vs. ACIT on 12 June, 2023 [2023] 153 taxmann.com 151; 2. Sai Computers Ltd. vs. ACIT, CPC on 18 October, 2023 IT Appeal Nos. 2862 to 2865 (Delhi) of 2022; 3. Vigilant Security Placement and Detective Services (P) Ltd. Vs. DCIT (ITA No.2740/2022 dated 13/06/2023). 3. Ld. DR placed reliance on the orders of the authorities below. 4. Heard rival submissions and perused the decisions relied on. 5. The contention raised in this appeal is that the due date of deposit of PF & ESI contributions shall be reckoned from the m....