2023 (12) TMI 56

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.... Mr. C.S. Anand, Advocate And Mr. Ombir Kumar Panwar, CA For the Respondent : Mr. Vivek Vardhan, Sr. DR ORDER PER M. BALAGANESH AM: This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'Ld. CIT(A)'] in DIN & Order No. ITBA/NFAC/S/250/2021-22/1035934361(1), dated....

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....l is as to whether the ld. CIT(A) was justified in confirming the addition made on account of employees contribution to PF / ESI in the facts and circumstances of the instant case. We find that the assessee had also raised Additional Grounds before us as under:- "A. That on the facts of the case and in law, the CPC ought not to have made adjustment on a/c of variance based upon a statemen....

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.... 448 ITR 518 (SC) wherein it was held that the employees contribution to PF / ESI would have to be added as income of the assessee if the same was not remitted within the due dates prescribed under the respective PF / ESI Acts. However, the ld. AR made arguments before us on Additional Ground B referred supra. We find that this additional ground is a legal issue and hence they are admitted for adj....

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....me Court referred supra. 5. Considering the tabulation submitted by the assessee for each of the month in which salary was actually disbursed, we deem it fit and appropriate to restore this issue to the file of ld. AO for verification of those figures. On verification, if it is found that the employees contribution to PF / ESI had been remitted within the due date from the end of the month in w....