2019 (4) TMI 689

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....017-18 dated 22.06.2018 for the Assessment Year (A.Y.) 2013-14. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) for the delay in remitting the employees contribution to Provident Fund (PF)and ESI to the respective accounts. In the instant case, the assessee remitted the employees contribution to PF a/c and ESI beyond the due date specified u/s 36(1)(va) of the Income Tax Act, 1961 (hereinafter called as 'Act'), however, the same was remitted before filing the return of income. It is observed from the assessment order that there was delay in remitting the PF contribution and ESI by the assessee as under : Month PF Amount Payment Dt. Month ESI Amount Payment Dt. July, 2012 10,325 21.08.201....

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....handana Brothers Shopping Mall, Visakhapatnam has relied on the case of SMUT vs. MJs. Eastern Power Distribution Company Ltd in ITA No. 374/Vizag/2017 dated 20.09.2017 in the cited decision, the tribunal allowed the appeal of the assessee following its own order in the case of EPDC of AP Ltd., in ITA No. 609/Vizag/2014 which reads as under: "We have heard the rival submissions and perused the material placed on record. The identical issue has come up before this tribunal for adjudication of the A. Y. 2011-12 and the FIAT allowed the appeal of the assessee following the decision of Hon'ble Karnataka High Court in the case of ESSAR TERAOKA PVT LTD vs. DCIT (366 ITR 408) and the decision of Hon'ble ITAT, Hyderabad in the case of Tetra Soft I....