2022 (11) TMI 1499

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....DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 04.08.2021. 2. Following grounds have been raised by the assessee: "1. That in the present case, employees contribution Rs. 5,70,838/- towards ESIC and EPF having been paid by the appellant employer before the date of filin....

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....ssee is liable to be dismissed. 4. In the ground No. 2 the assessee raised the issue of disallowing the payment without providing an opportunity to establish the claim and the intimation u/s 143(1)(a) of the Income Tax Act, 1961. 5. The provisions of Section 143(1)(a) are as under: Assessment. "143. (1) Where a return has been made under section 139, or in response to a not....

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....IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adju....