S. ANITHA, VELLORE V. ACIT, CIRCLE-1, VELLORE

ITA 78/CHNY/2023

AI Insights

The case involves Smt. S.Anitha, the appellant, contesting certain adjustments made to her income tax return for the assessment year 2020-21 by the ACIT, Circle-1, Vellore. The primary issues in the appeal were the disallowance of late payment of ESI & EPF and the denial of losses from partnership firms. The Tribunal confirmed the disallowance of ESI & EPF payments based on binding judicial precedents but remanded the issue of partnership firm losses back to the lower authority for further examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134376 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 25-06-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 22-01-2023
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT, M/s. Electrical India & Ors. Vs. ADIT, CPC, Bengaluru
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.78/Chn y/2023 (िनधा)रण वष) / As sessment Year: 2020-21) Smt. S.Anitha No.8 (Old No.29) 2 nd East Main Road, Vellore-632 006. बनाम / V s . ACIT, Circle-1, Vellore. थायीलेखासं./जीआइआरसं./PAN/GIR No. A CZP A-9 382- Q (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-06-2023 घोषणाकीतारीख /Date of Pronouncement : 26-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for the assessee. However, after perusal of orders of lower authorities, we find that return of income as filed by the assessee for this year was processed by CPC u/s. 143(1) wherein certain additions / adjustments were made. One of the adjustments was addition of late payment of ESI & EPF totaling to Rs.1.93 Lacs as reported by the Tax Auditor. The Ld. CIT(A), considering the recent decision of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2 ITA No.78/Chny/2023 2016 dated 12.10.2022) as well as the decision of this Tribunal in M/s. Electrical India & Ors. Vs. ADIT, CPC, Bengaluru (ITA No.789/Chny/2022 dated 04-11-2022), confirmed the disallowance. Aggrieved, the assessee is in further appeal before us. Since the impugned order merely follows binding judicial precedents, we find no reason to interfere in the same, on this issue. The corresponding grounds raised by the assessee stand dismissed. 2. Another grievance of the assessee is denial of losses from partnership firms while processing the return of income. We find that this issue has remained to be adjudicated in the impugned order. Therefore, we direct Ld. CIT(A) to bring on record the facts of the same and decide this issue as urged by the assessee. The assessee is directed to provide the requisite details. The corresponding ground stand allowed for statistical purposes. 3. The appeal stand partly allowed for statistical purposes. Order pronounced on 26 th June, 2023 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated :26-06-2023 DS आदेश की Aितिलिप अ %ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आय ु त/CIT 4. वभागीय त न ध/DR 5. गाड फाईल/GF