Case Law Details
Satpal Singh Sandhu Vs DCIT (ITAT Raipur)
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 27.09.2022, which in turn arises from the intimation issued by the Centralized Processing Center (CPC)/A.O. under Sec. 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) dated 21.02.2020 for the assessment year 2019-20. The assessee has assailed the impugned order on the following grounds of appeal before us :
“1. That in the facts and circumstances of the case, the National Faceless Appeal Centre (NFAC) erred in upholding the disallowances of Rs.19,91,318/-on account of delayed payment of Employees Contribution to Employees Provided Fund/ESI, and therefore the said disallowances may very kindly be deleted.
2. That the CPC, Bengaluru erred in making addition towards delayed deposit of PF and ESIC while processing the return u/s.143(1) as the same is beyond the jurisdiction of CPC, Bengaluru. Therefore, the addition so made may very kindly be quashed and relief may kindly be given to the assessee.
3. The Assessee reserves the rights to amend, alter, add or modify any of the grounds of the appeal either before or at the time of hearing of the case.”
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