2023 (6) TMI 388

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.... 279/Kol/2023 is against the order of the ld. CIT(A) dt. 15/03/2023, arising out of the order u/s 154 of the Act, dt. 11/05/2021. 2. The common issue raised in both these appeal are firstly the disallowance u/s 43B of the Act at Rs. 4,38,526/- on account of non-payment of outstanding amount of ESI, PF, CGST and SGST not paid before the due date of filing of return of income and the second issues is disallowance employees' contribution made towards PF amounting to Rs. 61,387/-. 3. At the outset, the ld. Counsel for the assessee submitted that since the issues raised are common and pertaining to the same Assessment Year, assessee is not wishing to press ITA No. 279/Kol/2023 which is arising out of the order u/s 154 of the Act dt. 11/05/2021....

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.... deposit these amounts before the due date of filing of return u/s 139(1) of the Act so that provisions of Section 43B of the Act do not come into operation. From the details filed by the assessee in the paper book containing the bank statement, we notice that the alleged sum has been paid before the due date of furnishing return u/s 139(1) of the Act. The detail of the same is reproduced below:- Particulars Month Amount (in Rs. ) Date of payment ESI Payable March 2017 49,901 12.04.2018 EPF Payable March 2017 1,19,225 12.04.2018 CGST Payable March 2017 1,34,705 14.05.2018 SGST Payable March 2017 1,34,705 14.05.2018 9. The above details of the payments are duly verifiable from the bank statement. So, undis....