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2022 (9) TMI 702 - AT - Income TaxRevision u/s 263 - Disallowance of PF & ESI contribution - HELD THAT:- The issue regarding allowance and disallowance of PF & ESI contribution has been settled by the Hon'ble Jurisdictional High Court and if such contribution has been made before the due date of filing of the return, then no disallowance has to be made. We have recently decided a large number of appeals on this issue. Recently we have considered this aspect in [2022 (3) TMI 961 - ITAT KOLKATA] wherein we took note of the earlier order of ITAT, Kolkata dated 09.03.2022 whereby the Tribunal considered the impact of amendment brought into section 36(1) as well as 43B by Finance Act, 2021. Thus once a fact was brought to the notice to the ld. CIT, he should have got it verified from the ld. Assessing Officer before recording a finding that assessment order is erroneous as much as prejudicial to the interest of revenue. The order of the ld. CIT is totally silent on this aspect. We allow this appeal for statistical purposes and remit this issue to the ld. CIT with a direction that a remand report be called from the ld. Assessing Officer and if it is proved that all these payments have been made before the due date of filing of the return, then proceedings under section 263 will be dropped - Appeal of the assessee is allowed for statistical purposes.
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