2018 (9) TMI 1999

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....R.Clement Ramesh Kumar, ACIT ORDER Duvvuru R.L.Reddy, This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax(A)-1, Chennai, in ITA No.13/CIT(A)-1/2016-17 dated 22.09.2017 for the AY 2013-14. 2. The only effective ground raised by the Revenue is that the Ld.CIT(A) erred in deleting the addition made on account of employee's contribution on ESI &....

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....and challenged the above disallowance. After considering the submissions of the assessee and by relying upon various case laws, the Ld. CIT(A) deleted the additions and allowed the appeal filed by the Revenue. 5. Aggrieved, the Revenue is in appeal before the Tribunal and challenged the issue with regard to belated remittances of employee's contribution to PF & ESI. The Ld. DR has submitted tha....

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....ne through the materials placed on record. 7. In the present case on the hand, the assessee failed to remit the PF & ESI amounting to Rs. 73,58,854/- within the due date under PF Act but the assessee had remitted the same within the due date of filing of the return of income. There is no dispute about the above said contention. We have also perused the ratio laid down in the case of CIT vs. Ind....