2022 (2) TMI 275

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....employers contribution to PF and ESI on the ground of late payment of the same. 3. Briefly the facts as taken from AY 2017-18 are that the appellant company has filed the return of income for A Y 2017-18 on 24.10.2017 declaring total income of Rs. 4,71,33,550/-. Subsequently, the CPC passed an order u/s 143(1) of the Act dated 28.12.2018 by disallowing an amount of Rs. 2,78,01,152/- comprising employees share of Rs. 1,28,92,477/- and employers share of Rs. 1,49,08,675/- towards contribution to PF /ESI not credited before the due date and thereby determined the total income of the appellant at Rs. 7 ,49,34,702/-. 4. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A) with a delay of 446 days for AY 2017-18 and 9....

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....that, I am acquainted with the facts of the case in respect of appeal which has been filed with the CIT (appeals), for Assessment Year 2017-18, and I state that: The return of Income was filed on 24.10.2017. The communication of the proposed adjustment was passed on 02.11.2018 and as it was only a show cause we disagreed with the same and respond to it. To our surprise we received demand 'notice on 18.02.2020. When we verified, we came to know that an intimation order dated 28.12.2018 was passed which was never received to us. Thus, we filed appeal with a condonation of delay of 466 days. The delay in filing is entirely due to non-receipt of order and we couldn't verify as our accountant was 11;ot sick. Thus, the delay in filing o....

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....d allow the same as per law." 6. We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. From the order of CIT(A), we observe that though the CIT(A) dismissed the appeals in- limine without condoning the delay, observed that "since the issue under appeal is a settled issue, the AO may consider the issue u/s 154 after considering the necessary supporting evidences filed by the appellant allow the same as per law." We have also gone through the Tax Audit Report i.e. Form No. 3CD for both the years at Sl.No. 20(b) and found that the assessee has paid the entire PF/ESI due before filing of the return of income u/s 139(1) of the Act. In view of these observations, we....