TMI Blog2022 (5) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowed the said sum under section 43B - HELD THAT:- Given the fact that the case of the assessee has been decided ex-parte qua the assessee and we do not have the benefit of findings of the ld. CIT (A) in this case, we deem it fit to set aside the matter to his file to decide the same afresh as per law after providing opportunity to the assessee. Before parting, we would like to state that against the adjustments which have been made by the CPC while processing the return of income under section 143(1), the assessee has claimed to have moved rectification application under section 154 of the Act. Given the fact that the adjustment relates to disallowances under section 43B of the Act as well as under section 40A(7) of the Act which are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has erred in observing that there is no mistake apparent from record and dismissing the grounds of appeal. The order of the Commissioner of Income Tax (Appeals) be set aside and the additions made be deleted. 3. As per facts and circumstances of the case and as per provisions of law, the appellate authority has erred in dismissing the grounds of appeal observing that the intimation u/s. 143(1) making adjustments on the debatable issues is not rectifiable u/s. 154. The appellate order be set aside and the grounds be considered on merits. 4. As per facts and circumstances of the case and as per provisions of law, the assessing officer has erred in making adjustment on account of debatable issue of delay in deposit of the employees c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine portal of the department. It was further submitted that the ld. CIT (A) has also erred in stating that the adjustment so made by the CPC cannot be taken up in appeal against the order passed by the CPC under section 154 as against 143(1) of the Act. It was further submitted that on merits, the assessee has deposited the employees contribution towards PF/ESI before the due date of filing of the return of income and the matter is squarely covered by the various decisions of Chandigarh Benches of the Tribunal and other Benches where the relief has been allowed to the assessee. It was further submitted that regarding provision of Gratuity disallowed under section 40A(7) of the Act while processing the return of income, the CPC has failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation u/s. 143(1) of the CPC. However, the appellant has not filed an appeal against the intimation u/s. 143(1). Thereafter, the appellant has filed a rectification application u/s. 154 before the CPC. As per the rectification order u/s. 154 dated 10.05.2019, the CPC has rejected the request of the appellant for rectification of mistake. There is no mistake apparent from record at the stage of proceedings u/s. 154. If at all, there is a grievance for the appellant, the same had arisen at the stage of intimation u/s. 143(1) and not at the stage of 154. Therefore, the issue is not adjudicated herein. Accordingly, the ground of appeal is dismissed. 4. We have heard rival contentions and perused the material available on record. Given the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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