TaxTMI 
TaxTMI 
2022 (3) TMI 568
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....ions made by him for one year would be applicable to the other year also. Ld DR did not controvert the aforesaid submissions of Ld AR. In view of the aforesaid submissions of the Counsel, we for the sake of convenience proceed to dispose of both the appeals by a consolidated order but for the sake of reference refer to the facts for A.Y. 2018-19. 3. The relevant facts as culled from the material on records are as under : 4. Assessee is a company who filed its return of income for A.Y. 2018-19 on 26.02.2019 declaring total income at Rs. 1,73,09,244/-. The return of income was processed by Centralized Processing Centre (CPC), Banglore u/s 143(1) of the Act by order dated 27.11.2019 determining total income at Rs. 2,29,95,810/- by inter alia....
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....n so far as the Income Tax Act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed. That the submissions made during the appellate proceedings have not been properly appreciated by the Authorities below. "2. That the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi erred both in law and on facts in upholding the addition under section 36(1)(va) of Rs. 58,59,067/- although it was submitted that, second proviso to section 43B of the Act which specifically made reference to section 36(1)(va) of the Act for due date of deposit. As per the amendment, the proviso was withdrawn and payment of contribution to ESI/EPF was brought within the purview of firs....
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....opportunity was granted to the appellant during the course of assessment proceedings and assessment has been framed in gross violation of the principles of the natural justice. 5. That it is therefore, prayed that, it be held that assessment made by the learned Income Tax Officer and sustained by the learned Commissioner of Income Tax (Appeals), NFAC be quashed and, further addition so upheld by the learned Commissioner of Income Tax (Appeals), NFAC along with interest levied be deleted and appeal of the appellant be allowed." 6. Similar grounds have been raised by assessee in ITA No.1662/Del/2021 for A.Y. 2019-20. 7. Before us, at the outset, Learned AR submitted that though the assessee has raised several grounds but the sole contro....
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....not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub clause (x) of Clause (24) of Section 2 applies. 10. We have heard the rival submissions and perused the materials available on record. The issue in the present ground is addition made u/s 36(1)(va) of the Act on account of delayed deposit of PF/ESIC contributions. Before us, Learned AR has pointed to the statement of the deposits made during the year and from that table he has pointed out that though there has been delay in deposit of the PF/ESIC Contributions but all the amounts have been deposited with the appropriate authorities before filing of return of income by the assessee. The aforesai....