Case Number: ITA 1779/DEL/2020
Appellant: Tripoto Travel Private Limited, New Delhi
Respondent: ACIT Circle-25(2), New Delhi
Assessment Year: 2017-18
Case Filed On: 2020-10-27
Order Type: Final Tribunal Order
Date of Order: 2023-07-03
Pronounced On: 2023-07-03
This appeal filed by Tripoto Travel Private Limited contests the order made by the Commissioner of Income-Tax(Appeals)-9, Delhi concerning alleged delayed payments of employees’ Provident Fund (PF) and Employees State Insurance (ESI) for the assessment year 2017-18.
The initial assessment identified delays in the payment of PF and ESI contributions totaling Rs.6,50,936, leading to disallowances. Upon appeal, the learned Commissioner of Income-Tax(Appeals) upheld the disallowances. Dissatisfied, Tripoto Travel approached the Tribunal seeking relief.
The Tribunal acknowledged procedural lapses in the initial assessment concerning the actual dates of PF and ESI deposits. The matter has been remitted back to the assessing officer for a detailed verification of the deposit dates and recalibration of the disallowances based on the actual facts and applicable laws, specifically referencing the decision of the Hon’ble Supreme Court in a similar case.
The Tribunal’s decision to remand the case back for further examination underscores the importance of accuracy in the handling of compliance-related disallowances. This case serves as a vital reference for businesses about the critical nature of timely statutory payments and the procedural rectitude required in tax assessments.
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