TaxTMI 
TaxTMI 
2010 (2) TMI 950
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....red days. The assessee has moved a condonation petition pointing out that the delay was caused due to inadvertent mistake on the part of one Mrs. Prachi Tawade, an employee of the tax consultant. It is submitted that the appellate order was sent by the assessee by fax to the chartered accountant but Mrs. Tawade, misplaced the fax and as a result of which filing of appeal was delayed. It is also submitted that as soon as the mistake was realised, the appeal was duly filed and that the delay was neither deliberate nor with any malicious intention. It is submitted that it is a bona fide mistake in the circumstances which was beyond the control of the appellant. Learned counsel for the assessee relied upon the judgment of the hon'ble Supreme Co....
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....onstruction. The assessee had filed a return of income on 30-12-1999, declaring total income at nil which was assessed under section 143, vide order dated 28-3-2002, at a total income of Rs. 1,96,64,200. In the course of assessment so framed, the Assessing Officer had disallowed Rs. 14,68,884 in respect of delayed payment of provident fund and Employees State Insurance Corporation contributions. These disallowances were carried in appeal and confirmed by the co-ordinate Bench of this Tribunal. 7. On 5-7-2004, the Assessing Officer further passed a rectification order under section 154 stating that the disallowance in respect of delayed payments of provident fund/Employees State Insurance Corporation was not properly worked out in the ass....
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....upon by the first appellate authority. Learned counsel has filed detailed written submissions giving the reasons for delay in filing of the appeal. It has been contended that they were under the bona fide belief that the issue was already pending before the Income-tax Appellate Tribunal and the decision of the hon'ble Income-tax Appellate Tribunal shall be applicable to the further addition made by the Assessing Officer by invoking the provision of section 154. It is further contended that they have been advised by senior counsel that this is an issue on which independent appeal is necessary. It is for this reason that appeal has been filed late by them. The reason given by counsel of the appellant is prima facie justified and, therefore, t....
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....ned, the Hon'ble Delhi High Court in the case of CIT v. AIMIL Ltd. [2010] 321 ITR 508 , as published in the website www.itatonline.org has held that even employees' contribution to provident fund/Employees State Insurance Corporation paid before the due date of filing return of income cannot be disallowed under section 43B. In other words, therefore, in the esteemed view of the Hon'ble Delhi High Court even if employees' contribution to provident fund is paid beyond the due date but before the filing of the income-tax return, disallowance under section 43B cannot be resorted to. As far as the employer's contribution is concerned, the issue is covered in favour of the assessee in the assessee's own case by the Tribunal's order cited supra fo....