Neeraj Dadhich v. ADIT, CPC

Parties Involved

Facts Summary

The assessee, Sh. Neeraj Dadhich, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 08.01.2024, which arose from an order passed under section 143(1) of the Income Tax Act, 1961 by the Assessing Officer, CPC, Bengaluru. The appeal was filed on the grounds that the disallowance made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) was arbitrary and not justified. The assessee also filed an additional ground of appeal regarding the disallowance of deductions for delayed payment of employees' contributions to Provident Fund and Employee's State Insurance. The delay in filing the appeal was condoned due to medical exigencies faced by the assessee.…

Legal Issues

• 1. Whether the disallowance made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) for delayed payment of employees' contributions to Provident Fund and Employee's State Insurance is permissible under section 143(1) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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