2022 (7) TMI 1419

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....n directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 21.06.2021, for the assessment year 2019-2020. 2. None appeared on behalf of the revenue. An adjournment application has been filed by the revenue, however, looking to the facts and circumstances of the case, the Bench proceeded to dispose off the appeal after rejecting the adjournment application fi....

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....le Supreme Court in the case of Goetze (India) Ltd., 284 ITR 323 (SC) and submitted that since the entire payment pertaining to employee and employer contribution has been made before due date of filing of the return, no disallowance is also called for. 5. On perusal of the orders of the authorities below as well as the relevant documents filed before us in the form of paper book, we found that....

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....ation 5 to section 43B and explanation 2 to section 36(1)(va) are applicable w.e.f.01.04.2021 i.e. from A.Y.2021-22 onwards. Further, this Bench of the Tribunal in the case of M/s Shree Nakoda Ispat Ltd., in ITA No.205/RPR/2018, vide order dated 27.05.2022, has held the ld. CIT(A) has not disputed the facts of the case that the amount has been deposited by the assessee before the due date of filli....