2018 (9) TMI 857

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....Saurabh Singh, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeals have been filed by the assessee against the respective orders of the CIT(A) arising in the assessment order passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment years 2013-14 & 2014-15. 2. Assessee has filed belated appeal by 125 days. We consider it expe....

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....ssessee on the first principles. The Hon'ble Gujarat High Court considered the question with respect to the disallowance of amount being employees' contribution to PF account/ESIC contribution, which admittedly, the assessee in that case did not deposit with the PF department/ ESIC department on or before the due date under the PF Act and/or ESI Act. However, on perusal of the orders of the lower ....

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....e relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. We also are of the view that grace period available under the respective Acts should be taken into account while computing the delay, if any. 7. Hence, we consider it expedient to restore the issue back to the file of the AO for factual verification and re-determination of th....