2022 (9) TMI 873

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....of the assessee, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.672/PUN/2021 for the assessment year 2019-20 are stated herein. ITA No.672/PUN/2021 : 4. Briefly, the facts of the case are that during the course of proceedings for the assessment year under consideration, the Asst. Director of Income Tax, CPC, Benguluru made disallowance of Rs.11,80,623/- in the intimation u/s 143(1) of the Income Tax Act, 1961 ('the Act') dated 06.03.2020 on the ground that the appellant had not deposited the employees' share of PF and ESIC etc within due date prescribed under respective Statutes, but paid before due date for filing Return of Income under the p....

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....ce from the side of the assessee despite notice. We are, therefore, proceeding to dispose of the appeal ex parte qua the assessee on merits. 5. It is seen as an admitted position from the impugned order as well as the statement of facts before the ld. first appellate authority that the assessee did deduct employees' share of EPF and ESI and paid the same after the due date under the respective legislations but before the time stipulated for filing return u/s 139(1) of the Act for the year under consideration. In our opinion, this issue is no more res integra in view of several judgments allowing deduction u/s 36(1)(va) of employees' share of contribution deposited after due date under the respective Acts but before the date prescribed u/....