Gurdev Singh vs. Income Tax Officer, Ward-1(3)
Case No: ITA No.3544/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 2/12/2025
Parties Involved
appellantGurdev Singh
respondentIncome Tax Officer, Ward-1(3)
Facts Summary
This appeal by the assessee, Gurdev Singh, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 06.06.2024, for assessment year 2020-21. The assessee's income return was processed by the Centralized Processing Centre (CPC) under section 143(1) of the Income Tax Act, 1961. The CPC disallowed Rs.12,91,486/- under section 36(1)(va) read with section 2(24)(x) and section 43B of the Act for late payment of employees' contributions to…
Decision in favour of
Revenue
Legal Issues
- 1. Disallowance of Rs.12,91,486/- under section 36(1)(va) of the Income Tax Act, 1961 for late payment of employees' contribution to ESIC and EPF.
Precedents Relied Upon
2 precedents cited in this judgement.