2025 (4) TMI 2112

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.... not considering that the additions and the disallowances made by the Id. AO are in violation of principle of natural justice since no proper opportunity of hearing was granted. 2) The Ld. CIT(A) erred in law and on facts by not deleting the addition of Rs. 6,598/ on account of late payment of employee's contribution towards ESIC despite the fact that employee's contribution is paid prior to filing of the Return u/s.139(1) of the Act. 3) The Ld. CIT(A) has erred in law and on facts by not allowing depreciation @ 60% and therefore disallowing the depreciation of Rs. 43,943/-. 4) The Ld. CIT(A) has erred in law and on facts in upholding the disallowance of AO amounting to Rs. 2,16,995/- by holding the Appellant has ....

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....Disallowance of depreciation claim Rs. 43,943/- Add: Disallowance of Interest paid on TDS Rs. 2,579/- Add: Capitalisation of interest expenses Rs. 2,16,995/- Add: Disallowance of commission expenses Rs. 7,57,682/- Add: U/s. 68 of the IT Act Rs. 31,000/- 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). the CIT(A) partly allowed the appeal of the assessee. 5. As regards ground no.1, the same is general in nature and hence dismissed. 6. As regards ground no.2, the same is dismissed as the Hon'ble Apex Court has decided these issues of late payment to employee's contribution towards ESIC against the assessee in the case of Checkmate Services Pvt. Ltd., 448 ITR 518 (SC).....