TaxTMI 
TaxTMI 
2023 (8) TMI 1739
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....eal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) ('ld.CIT(A) for short), National Faceless Appeal Centre ('NFAC' for short) passed u/s.250 of the Income Tax Act, 1961 ('the Act'), pertaining to the Assessment Year ('A.Y.' for short) 2020-21. 2. The grounds of appeal raised by the assessee are as under: Ground No.1 Disallo....
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....hical error out of total disallowance of Rs.8,40,462/- confirmed by him u/s. 36(1)(va). 3. As there was no representation on behalf of the assessee, we hereby proceed to dispose of this appeal by hearing the learned Departmental Representative ('ld. DR' for short) for the Revenue and on perusal of the materials available on record. 4. The brief facts of the case are that the assessee....
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....ddition by relying on the decision of the Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. vs. CIT (in Civil Appeal No. 2833 of 2016 and others vide order dated 12.10.2022) 6. The assessee is in appeal before us challenging the order of the ld. CIT(A). 7. The ld. DR for the Revenue contended that the issue in appeal has been decided by the Hon'ble Supreme Court in the c....
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....s contribution to PF and ESIC is not an allowable deduction, thereby deciding the issue in favour of the Revenue. 9. From the above observation, we are of the considered opinion that the payment of employee's contribution to PF and ESIC after the due date prescribed under the relevant Acts but nevertheless paid before the filing of the return of income u/s. 139(1) of the Act, is held to be disa....