Dismissing the appeal of the assessee the Tribunal held that when the assessee made payment of employees’ contribution towards PF and ESI beyond due date specified in respective Acts and auditor had mentioned actual dates of ESI/PF remittance and due dates of ESI/PF remittance by assessee in audit report, disallowance under section 143(1) in respect of late deposit of such PF/ESI was valid.(AY. 2019 _20) (AY. 2018-19)
Kwality Motel Shiraz-1 v. ADIT (Indore) 200 ITD 402(Indore)(Trib) Sudhakar Rao Dondapati v. ITO [(2023) 201 ITD 264 (Hyd (Trib.) Prashanti Engineering Works (P.) Ltd. v. ACIT, CPC [2023] 200 ITD 408 (Indore) (Trib)
S. 143(1)(a) : Assessment-Intimation-Once auditor had mentioned actual dates of ESI/PF remittance and due dates of ESI/PF remittance by assessee in audit report, then requirement of section 143(1) stood satisfied and Assessing Officer was permitted to make disallowance in terms of section 143(1) [S. 36(1)(va)]