2022 (2) TMI 637

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....: "1. That the order u/s. 250 passed by the CIT (Appeals), NFAC is bad in law as well as on facts of the case. 2. That the order u/s. 250 passed by the CIT (Appeals), NFAC confirming the addition without considering the submission submitted by the appellant. 3. That the CIT (Appeals), NFAC erred in law as well as on facts of the case by confirming that the addition made by CPC disallowing the EPF and ESI contribution received from the employees to the tune of Rs. 84,168/- u/s. 2(24)(x) of the Income Tax Act, 1961 even though the same was allowable. 4. That the appellant craves to leave, add, adduce or delete any of the grounds of appeal during the course of appellate proceedings." 2. At the outset, the....

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.... Tax Act, 1961 (hereinafter referred to as the Act) despite the assessee contributing/depositing the same before the due date of filing of return of income u/s. 139(1) of the Act. 3. Brief facts of the case is that the CPC while processing the return disallowed/added Rs. 1,10,62,263/- on the ground that employees contribution to employees provident fund (EPF) and ESI fund has been deposited beyond the due date applicable under the provision of ESI Act, 1948 and EPF Act by invoking the provision of Section 36(1)(va) of the Act. Aggrieved by this disallowance, the assessee filed the appeal before the national Faceless Appeal Centre (NFAC), Delhi where the Ld. CIT(A) has taken note of the assessee's submission that no disallowance....

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....d. supra is reproduced as under: "This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dismissed the appeal preferred by the Revenue against the order of CIT(A). The only issue involved in this appeal is as to whether the deletion of the addition by the AO on account of Employees 'Contribution to ESI and PF by invoking the provision of Section 36(1)(va) read with Section 2(24)(x) of the Act was correct or not. It appears that the Tribunal below, in view of the decision of the Supreme Court in the case of Commissioner ....