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ITAT Delhi Deletes Section 143(1) PF/ESI Disallowance, Holds Checkmate Ruling Cannot Validate Debatable Adjustment
Case Law Details
- Case Name
- ITO Vs Rajbir (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Rajbir (ITAT Delhi)
The Delhi ITAT dismissed the Revenue’s appeal against the order of the Commissioner of Income-tax (Appeals)/NFAC dated 25.08.2022 for Assessment Year 2017-18. The Revenue challenged the deletion of an addition of Rs.1,71,70,670 made on account of delayed deposit of employees’ contribution to PF/ESI and contended that the issue was covered by the Supreme Court’s decision in Checkmate Services Pvt. Ltd. vs. CIT.
The Revenue argued that the CIT(A) erred in deleting the addition and in holding that employees’ contribution to PF was governed by Sec...
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