TaxTMI 
TaxTMI 
2022 (11) TMI 303
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....d by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), NFAC, dated 30.08.2021 emanating out of proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter also called as 'the Act') for the Assessment Year 2017-18. The assessee has raised the following grounds of appeal: 1. The learned CIT(A) NFAC erred in law and on facts in confirming the additi....
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....s' contribution of ESIC and PF, which was deposited beyond time mentioned in the respective Statutes but before filing income tax return u/s 139(1) of the Act. 3. No one has appeared on behalf of the appellant-assessee. We heard ld. DR, perused the records. In this case, the DCIT (CPC), Bengaluru vide an order u/s 143(1) of the Act dated 13.11.2019 disallowed an amount of Rs.65,161/- by giving fo....
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....tion 143(1)(a)." Aggrieved by the same, an appeal was filed before the CIT(A). The CIT(A) dismissed the appeal of assessee. 5. Hon'ble Rajasthan High Court in the case of Rajasthan State Beverages Corpn. Ltd vide order dated 4/8/216 has held as under: Quote "This court in the aforesaid case has also allowed the claim of the assessee, in so far as payment of PF & ESI etc. is concerned, on the fin....
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....he case of Alom Extrusions Ltd. (supra). The Tribunal in the case at hand relied upon the said judgment. There is no reason to fault the order passed by the Tribunal. We are of the view that the decision of the Supreme Court in Alom Extrusions Ltd. (supra) applies to employees' contribution as well as employers' contribution. Question Nos.2, 3 & 4 are accordingly answered in favour of the ....