Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 213 - ITAT CHANDIGARHDisallowance u/s 36(1)(va) - employees contribution to PF and ESI and TDS deposited beyond the due dates - Intimation passed u/s 143(1) - As during the pendency of the appellate proceedings, the CPC Bangalore passed u/s 154 has deleted the addition so made by the CPC - HELD THAT:- There is no further grievance and cause of action which is left with the assessee to agitate before the ld CIT(A) and the appeal before the ld CIT(A) therefore becomes infructuous and there is thus no basis left for the confirmation of addition by the ld. CIT(A) NFAC. In any case, the assessee has also brought out the factual inaccuracy which has crept in the order of ld. CIT(A), NFAC wherein the statutory dues have been held to be relatable to the employee’s share of contribution whereas the disallowances which have been made by the CPC vide intimation u/s 143(1) pertains to the statutory dues pertaining to the employer’s share of contribution towards ESI & PF and TDS payable which is covered under the provisions of section 43B and therefore, CIT(A) NFAC has wrongly invoked the provisions of section 36(1)(va) while confirming the same - order so passed by the ld CIT(A) is therefore set-aside. Decided in favour of assessee.
|