Appellant: Atul Ahuja, Faridabad
Respondent: DCIT, Circle-1, Faridabad
Assessment Year: 2020-21
Case Number: ITA 2858/DEL/2022
Date of Filing: 2022-12-06
Order Type: Final Tribunal Order
Date of Order: 2023-09-22
Pronounced On: 2023-09-22
Atul Ahuja, an individual with income from business and profession, besides being a partner in M/s ANA BOXKRAFTS, filed his return of income for the assessment year 2020-21 on 26.12.2020, declaring an income of Rs. 43,73,086/- after claiming deductions under Chapter VI-A of Rs. 1,79,591/-. The Centralized Processing Center (CPC) proposed adjustments under Section 143(1)(a) and raised a demand of Rs. 10,30,160/- in its intimation dated 29.11.2021.
The primary issues under dispute were:
Atul Ahuja raised several grounds in his appeal, challenging the adjustments made by the CPC:
The Income Tax Appellate Tribunal (ITAT) bench, consisting of Shri G.S. Pannu (President) and Shri Anubhav Sharma (Judicial Member), heard the case on 28.08.2023 and pronounced the order on 22.09.2023.
The tribunal partly allowed the appeal regarding the provident fund and ESI contributions. It was concluded that the deposit on 16.09.2019, a day after the due date of 15.09.2019 (which was a Sunday), should be considered as timely under Section 10 of the General Clauses Act. However, other delayed deposits were upheld as disallowable in light of the Supreme Court judgment in CheckMate Services (P.) Ltd. Vs. CIT.
The tribunal remanded the issue of adding the share of loss to the business income back to the Assessing Officer (AO) for verification, noting that there was no conclusive finding from the CIT(A). The AO was directed to reconsider the submission and make a fresh adjudication.
The ITAT allowed the appeal partly, granting relief on the provident fund and ESI contributions deposited on 16.09.2019, and remanding the issue of the share of loss for further verification. The final judgment provided partial relief to the appellant, Atul Ahuja.
Order Pronounced in Open Court on 22.09.2023
Signatories:
G.S. PANNU, PRESIDENT
ANUBHAV SHARMA, JUDICIAL MEMBER
Assistant Registrar, ITAT, New Delhi
Atul Ahuja vs. DCIT, Circle-1, Faridabad – ITA 2858/DEL/2022 (Why the case was filed)
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