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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Anubhav Sharma, Judicial Member, Amitabh Shukla, Accountant Member
Purshottam Lal Dhingra – Appellant
Versus
DCIT, Circle-61(1) – Respondent
| Table of Content |
|---|
| 1. summary of facts and the procedural controversy regarding s. 143(1)(a) assessment. (Para 1 , 2 , 3 , 4) |
| 2. debatable issues cannot be determined under summary assessment procedures. (Para 5 , 6) |
O R D E R
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 15.09.2025 of the Ld. Addl./JCIT(A)-1, Nagpur (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No.:
ITBA/APL/S/250/2025-26/1080733429(1) arising out of the order dated 16.05.2021 u/s 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ADIT, CPC for AY: 2018-19.
2. On hearing both sides we find that assesse has raised a ground that adjustments were made in intimation u/s 143(1) of the Act with regard to alleged delay in deposit on contributions of Labour Welfare Fund and ld. CIT(A) on the basis of decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT(A) (2022) 143 Taxmann.com 178 (SC) has dismissed the appeal of the assesse and reliance was placed on the decision of Hon’ble High Court of Chhattisgarh in the case of Raj Kumar Bothra Vs. DCIT (2025) 174 taxmann.com 1199
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