TaxTMI 
TaxTMI 
2023 (8) TMI 213
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....573892(1) dated 10.08.2022 has erred in passing the order without giving the assessee reasonable and proper opportunity of being heard. 2. That on the facts and circumstances of the case, the worthy CIT(A] has erred in holding that the issue in appeal pertains to disallowance by CPC under section 36(1)(va) of the Income Tax Act, 1961 for employees contribution to PF and ESI and TDS deposited beyond the due dates in the respective Acts, wherein as, the appellant in his grounds of appeal filed in Form 35 and written submissions filed thereafter in response to notice issued under section 250 of the Income Tax Act, 1961 has very clearly stated that amount of disallowance pertained to ESI Employer Contribution, EPF Employer Contribution and TD....
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....nces of the case, the impugned assessment deserves to be quashed having been framed in haste and without affording reasonable opportunity of being heard." 2. At the outset, it is noted that there is a delay in filing the present appeal by the assessee by 8 days. During the course of hearing, the ld. AR taken us through the affidavit filed by the Director of the assessee company and after taking into account the contents of the affidavit so filed, we believe that there was a reasonable cause for delay in filing the present appeal. Hence, the delay is hereby condoned and the appeal of the assessee company is hereby admitted for adjudication on merits. 3. During the course of hearing, the ld. AR submitted that the assessee filed its return o....
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....s since rectified the intimation u/s 143(1) of the Act wherein the disallowance so made while processing the return of income has since been deleted. It was, accordingly, submitted that where the demand pursuant to the intimation has already been deleted by the CPC, Bangalore pursuant to the order u/s 154 of the Act, the disallowance so confirmed by the ld. CIT(A) deserve to be deleted. 7. Per contra, the ld. DR has relied on the order of the ld. CIT(A) NFAC, Delhi. 8. We have heard the rival contentions and perused the material available on record. Given the fact that the assessee had moved an appeal against the intimation passed u/s 143(1) dated 06.08.2021 before the ld. CIT(A) and simultaneously, also moved an application u/s 154 befor....