2022 (5) TMI 357

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....Revenue by: Shri V.K. Singh, Sr. DR ORDER PER P.M. JAGTAP, VICE-PRESIDENT : This appeal filed by the assessee is directed against the order of learned Commissioner of Income-Tax (Appeals)-1, Ahmedabad ("CIT(A)" in short) dated 23.10.2017 and the grounds raised by the assessee therein read as under:- (1) The CIT(A-1 has erred in law in not adjudicating Ground No.1 viz. "Loss deter....

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....be deleted. Amount of Rs.222744/- is the only payment beyond due date be retained. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. 3. Apropos Ground Nos. 1 & 2, the learned Counsel for the assessee has submitted that the issue raised therein was not decided by the learned CIT(A) vide his impugned order inspite of the fact that the ....

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....ised in Ground No.3 relating to the disallowance made by the Assessing Officer and confirmed by the learned CIT(A) on account of belated payment of Employees' Provident Fund amounting to Rs.18,87,307/-, the learned Counsel for the assessee has submitted that all these payments were made within the grace period of 5 days allowed under the Employees' Provident Funds Act and there being no delay of t....