https://www.taxtmi.com/caselaws?id=442193 The ITAT dismissed the Department's Miscellaneous Application, filed beyond the statutory period, for rectification of its order under section 254(2) of the Income Tax Act. The application was deemed non-maintainable due to a 77-day delay. On merits, the ITAT upheld its original decision, which deleted the addition under section 36(1)(va) for late deposit of employees' PF/ESI contributions, as payments were made before the filing deadline under section 139(1). The Department's reliance on a Supreme Court judgment did not reveal any mistake in the ITAT's original order. The decision was pronounced on 17/07/2023. en-us Mon, 17 Jul 2023 00:00:00 +0530 Tue, 23 Apr 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442193 The ITAT dismissed the Department's Miscellaneous Application, filed beyond the statutory period, for rectification of its order under section 254(2) of the Income Tax Act. The application was deemed non-maintainable due to a 77-day delay. On merits, the ITAT upheld its original decision, which deleted the addition under section 36(1)(va) for late deposit of employees' PF/ESI contributions, as payments were made before the filing deadline under section 139(1). The Department's reliance on a Supreme Court judgment did not reveal any mistake in the ITAT's original order. The decision was pronounced on 17/07/2023. Case-Laws Income Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442193