Manju Mehta, Faridabad V. ITO, Ward 1(3), Faridabad

ITA 1672/DEL/2023

AI Insights

The case involves an appeal by Manju Mehta against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the disallowance made by the Centralized Processing Centre (CPC), Bengaluru. The disallowance pertained to ESI and EPF payments amounting to Rs. 371,020, which were allegedly deposited after the due date. The Tribunal noted that this issue had been previously decided by the Supreme Court in favor of the revenue. However, the appellant's counsel argued that the deposits were made after the due date but before the end of the grace period allowed under the respective Acts. The Tribunal restored the matter to the AO for verification of the deposit dates and compliance with the Supreme Court's ruling.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121448 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-07-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 28-05-2023
• Other Referred Cases: Checkmate Services Pvt. Ltd in Civil Appeal No.2833 of 2016
• Laws Referred To: ESI Act, EPF Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1672/Del/2023 Assessment Year: 2020-21 Manju Mehta 87, Sector-48, NIT, Faridabad PAN No.ARGPB5437K Vs ITO Ward 1 (3) Faridabad (APPELLANT) (RESPONDENT) Appellant by Sh. Vijay Kumar Gupta, Advocate Respondent by Sh. Om Prakash, Sr. DR Date of hearing: 05/07/2023 Date of Pronouncement: 05/07/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 01.12.2022 by NFAC, Delhi pertaining to A.Y.2020-21. 2. The sum and substance of the grievance of the assessee is that NFAC erred in confirming the disallowance made by the CPC, Bengaluru towards ESI and EPF payment amounting to Rs.371020/- on the ground that the deposits have been made after the due date. 3. This quarrel is no more resintegra as it has been decided by the Hon’ble Supreme Court in favour of the revenue and against 2 the assessee in the case of Checkmate Services Pvt. Ltd in Civil Appeal No.2833 of 2016 order dated 13.10.2022. 4. However, the Counsel pleaded that though the deposits have been made after the due date but much before the due date + grace period given under the respective Act. This contention of the Counsel needs verification. 5. We restore the issue to the files of the AO. The AO is directed to verify the dates of deposits and whether the same are within grace period provided in the respective Act and decide the issue afresh in light of the decision of the Hon’ble Supreme Court (supra) and after affording a reasonable and adequate opportunity of being heard to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purpose. 7. Decision announced in the open court on 05.07.2023. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .07.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi