2022 (11) TMI 303

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.... ORDER PER BENCH: This appeal filed 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 ....

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....the present appeal, the question involved is allowability of employees' 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 th....

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.... mentioned below are being made to the total income as per the provisions of section 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 c....

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....on the other. All this came up for consideration before the Hon'ble Supreme Court in the 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 emp....