Appellant: Rakesh Singh, Noida
Respondent: CPC ITD, Bengaluru
Assessment Year: 2019-20
Case Filed On: 2021-09-06
Order Type: Final Tribunal Order
Date of Order: 2021-12-13
Case Conclusion:
1. ITA No. 1055/DEL/2021 – In the Income Tax Appellate Tribunal, Delhi “SMC” Bench, New Delhi, through video conferencing, before Shri C. N. Prasad, Judicial Member.
2. This appeal concerns the assessment year 2019-20, filed by Rakesh Singh, challenging the disallowance of Rs. 1,59,922/- by the Ld. CIT (A), National Faceless Appeal Centre, for belated payment of Provident Fund and ESI contributions under section 143(1).
3. The appellant argued against the disallowance citing Section 43B of the Income Tax Act, 1961, and various judicial pronouncements.
4. The Tribunal accepted the appellant’s contention, citing precedents from the Delhi High Court and the Supreme Court, directing the Assessing Officer to delete the disallowance and recomputing the income accordingly.
5. The appeal of the assessee, Rakesh Singh, Noida, is allowed.
Order pronounced in open court on 13th December 2021.
ITA 1055/DEL/2021: Rakesh Singh, Noida vs CPC ITD, Bengaluru
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