AIREF Engineers Private Limited Vs DCIT, Circle-1(1), New Delhi
Case No: ITA No.444/DEL/2023
Court: Income Tax Appellate Tribunal, Delhi Bench, ‘A’: New Delhi
Date: 3/4/2025
Parties Involved
appellantAIREF Engineers Private Limited
respondentDCIT, Circle-1(1), New Delhi
Facts Summary
The assessee, AIREF Engineers Private Limited, has appealed against the order of the National Faceless Appeal Centre, New Delhi, dated 07.02.2023, pertaining to Assessment Year 2020-21. The appeal is directed against the addition of Rs.45,95,724/- being PF and ESI not deposited within the due date, as per section 143(1)(iv) of the Act. The assessee claims that the intimation regarding the proposed adjustment was not properly communicated and hence, the adjustment is bad in law. The intimation da…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the intimation about the proposed adjustment of Rs.45,95,724/- under the PF & ESI by the CPC Bengaluru to the assessee was properly communicated.
Precedents Relied Upon
2 precedents cited in this judgement.