2022 (3) TMI 972

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.... the assessee is directed against the order passed by the CIT(Appeals) - National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income-tax Act, 1961 (hereinafter also called `the Act') on 10-12-2021 in relation to the assessment year 2017-18. 2. There is delay of one day in filing this appeal. In this regard, the ld. AR submitted that the delay is caused owing to the Covid pandemic and th....

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....s against the confirmation of disallowance of Rs. 14,90,362/- made by the Assessing Officer (AO) u/s.36(1)(va) read with section 43B of the Income-tax Act, 1961 (hereinafter also called 'the Act'). 5. Briefly stated, the facts of the case are that the assessee late deposited the amount of Employees Provident Fund (EPF) and Employee State Insurance Contribution (ESIC) by certain days as has been....

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....ntribution deposited after due date under the respective Acts but before the date prescribed u/s 139 of the Act. The Hon'ble Himachal Pradesh High Court in CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP) has held that there exists no difference between employees' or employer's contribution and both are to be allowed as deduction if deposited before the due date. 7. At this juncture, it i....