2021 (11) TMI 1006

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a delay of 99 days and 51 days in filing the appeals before the Tribunal for the A.Y. 2018-19 and 2019-20 respectively. Considering the fact that these two appeals of the assessee are filed during the Pandemic situation, taking a lenient view, we hereby condone the delay of 99 days in filing the appeal in ITA No. 4/Hyd/2021 and 51 days in ITA No. 5/Hyd/2021 and proceed to adjudicate the appeals on merits. 3. The assessee has raised seven grounds in its appeal for the A.Y. 2018-19 and they are extracted herein below for reference: "1. Your appellant submits that the CIT(A) erred in law in confirming the addition made under section 36(1)(va) of the Act ignoring the submissions made by your appellant in response to the proposed ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the A.Y. 2019-20 and they are extracted herein below for reference: "1. Your appellant submits that the CIT(A) erred in law in confirming the addition made under section 36(1)(va) of the Act ignoring the submissions made by your appellant in response to the proposed adjustment notice. 2. Your appellant submits that the CIT(A) as well as the CPC ought to have considered the reply by your appellant and ought not to have made the addition of Rs. 5,97,209/- being employees contribution to provident fund and ESI under section 36(1)(va) of the Act ignoring the fact that is otherwise allowable U/s. 43B of the Act. 3. Your appellant submits that CIT(A) has provided only one opportunity of hearing and ought to have prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3(1) of the Act by the Ld. A.O. at CPC, Bengaluru and determined the total income of the assessee at Rs. 2,05,75,090/- and Rs. 3,52,77,466/- for the AYs 2018-19 and 2019-20 respectively and made certain additions towards belated payment of employee's contribution to PF and ESI by invoking the provisions of section 143(1)(a)(iv) r.w.s. 36(1)(va) of the Act in both the assessment years. In the A.Y. 2018-19 the Ld. A.O. also made addition of Rs. 2,64,893/- towards profit on sale of assets. Aggrieved, the assessee filed appeals before the Ld. CIT(A) for the both the assessment years. On appeal, the Ld. CIT(A) partly allowed the assessee's appeal for the A.Y. 2018-19 and granted relief in respect of addition of Rs. 2,64,893/- made by the....