Alaknanda Associates vs. Asstt. Director of Income-tax

Parties Involved

Facts Summary

The assessee, Alaknanda Associates, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for Assessment Year 2012-13. The appeal pertains to the addition of Rs.84,88,580/- made by the Assessing Officer on account of late payment of employees’ contribution of PF and ESIC. None appeared on behalf of the assessee from the date of first posting on 18.02.2024 and subsequently on 12.03.2025, hence the matter was adjudicated with the assistance of the ld. DR of the Revenue.…

Legal Issues

• 1. Whether the ld. CIT (A) has erred in upholding the addition of Rs.84,88,580/- made by the Assessing Officer on account of late payment of employees’ contribution of PF and ESIC.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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