2022 (3) TMI 1409

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....CIT(A), NFAC was not justified in confirming the enhancement of returned income in the intimation u/s. 143(1) by adjusting and Disallowing:- a) Employer's and Employee's contribution to State Insurance Corporation and Provident Fund aggregating to Rs.3,79,350/-which was not paid before the due date but paid before the due date of filing of return of income u/s.139 of the Income Tax Act, 1961. b) The interest aggregating to Rs.1,93,532/- paid during the year but pertains to A.Y. 2013-14 and 2014-15. Details as tabulated:- Sr. No Particulars A.Y. 2013-14 A.Y. 2014-15 1. Interest on VAT 83,768 19,600 2. Interest on CST 20,133 42,888 3. Interest on ET 11,153 15,990 Total 1,93,532/- 1,15,054 78,478 2. The Id. ....

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.... Being aggrieved by the assessment order, the assesse filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assesse. 5. The Ld. AR submitted that the CIT(A) has dismissed the appeal of the assesse on the ground that there was delay in filing the appeal before the CIT(A) as there was no affidavit filed by the assesse to explain the reason of the delay in filing the appeal. Therefore, the Ld. AR further submitted that the issue in the present assessment is related to upholding addition of Rs.3,79,350/- under Section 36(1)(va) of the Act in respect of delay in payments of Employee's as well as employer's contribution of Provident Fund/Employees' State Insurance. The Ld. A.R. submitted that the Centralized Processing Centre (C....