Case Law Details
DCIT Vs Automac Diesels (ITAT Bangalore)
ITAT held that addition can be made in respect of the employees’ contribution in regard to PF/ESI, which has not been deposited within the stipulated date as per the respective Act, since in the case on hand, the assessee has not deposited the employees, contribution within the due date as per the respective Act. Therefore, the disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
Present miscellaneous petition (M.P.) is filed by the revenue against order passed by the Tribunal in ITA No.338/Bang/2022 for the assessment year (AY) 2018-2019 dated 02/06/2022. First, I adjudicate the Miscellaneous Petition filed by the revenue.
2. The Ld.DR. reiterated the grievance raised in M.P. and submitted that there is mistake regarding disallowance due to belated remittance of PF/ESI pursuant to the decision of Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. Vs CIT-1 reported in [2022] 143 com 178. The ld. AR objected for recalling the order passed by the bench and submitted that the there is no mistake apparent from the record.
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