Q3 Infotech Pvt. Ltd. Vs DCIT (ITAT Delhi)
It is the case of the assessee that it has not been provided with the opportunity of being heard before the Ld. AO/CPC, Bangalore while passing an order under Section 154/153(1) and additions were made due to inadvertent mistake of the tax auditor in both the employer and employee’s contributions. Actual due date of the salary should have been verified by the CPC/A.O.
AR request for remanding the matter to the file of AO/CPC, Bangalore for fresh verification. On the other hand, revenue relied upon the orders of the lower authorities.
After considering the facts of the case ITAT remanded the matter to the file to AO to decide the issue afresh after verifying the actual due of the salary and also to verify the employee and employer contribution. ITAT also observed that Hon’ble Supreme Court in the case of Checkmate Services Pvt.
Ltd. vs. CIT-1 in Civil Appeal No. 2833 of 2016 held that delayed deposit of the contribution EPF & ESIC beyond the stipulated period prescribed in the respective acts are not allowable.
FULL TEXT OF THE ORDER OF ITAT DELHI
The Assessee has preferred the above appeals against the orders of the Ld. CIT(Appeals) dated 06.06.2023. Since, the issues involved in the present appeals are identical, both the appeals are heard together.
