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2023 (1) TMI 1371 - ITAT JODHPURDisallowance made u/s 143(1) - failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) - Assessee submits that the assessee has filed written submission along with tax audit report but the ld. CIT(A)/NFAC has grossly erred in sustaining the addition in respect of delay payment of contribution employees towards PF and ESI, where the addition is not on account of disallowance on expenditure indicating in the audit report but not taken into account computing in the total income in the return as per section 143(1)(a)(iv) HELD THAT:- We note that the assessee seeks to raise certain legal grounds. Hence, we are of the view that all issues may be restored to the file of the AO for examine the issues that may be urged by him. Accordingly, we set aside the order of the ld. CIT(A) and restore all issues to the file of the Ao for verification and fresh hearing by providing adequate opportunity to the assessee. Thus the appeal of the assessee is allowed for statistical purposes as per direction mentioned above. Appeals of the assessee are allowed for statistical purposes.
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