2022 (11) TMI 1327

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....l ORDER This is an appeal by the assessee directed against the order of NFAC, Delhi, dated 29.09.2022, relating to Assessment Year 2019-20. 2. The only issue that arises for consideration in this appeal is as to whether the Revenue authorities were justified in making a disallowance on delayed payment of employee's contribution to ESI and PF of Rs.4,94,192/- made by the assessee beyond th....

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.... due dates specified in the respective Acts and employer's contribution is linked to the payment before the prescribed due date for filing of return u/s. 139(1) of Income Tax Act, 1961.The result of any failure to pay within the prescribed dates also leads to different results. In the case of employee's contribution, any failure to pay within the prescribed due date under the respective PF....

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....tly pointed out that as per the proviso to section 143(1)(a) of the Act, any adjustment has to be made only after due intimation to the assessee. Learned Counsel for the assessee brought to our notice that in the intimation under section 143(1) of the Act, dated 1.5.2020, it has been mentioned that there was a communication sent by email to the assessee before making the impugned disallowance and ....

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....n 1.5.2020. 6. It is clear from the intimation under section 143(1) of the Act dated 1.5.2020 that the disallowance has been made on the basis of audit report in Form 3CD wherein the fact that employees contribution was paid beyond the date of ESI and PF and hence not allowable as deduction under section 36(1)(va) of the Act has been clearly mentioned. The mere fact that the wordings "as there ....