2022 (7) TMI 1564

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....RTHA SARATHI CHAUDHURY, JM These three Appeals preferred by the Assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC) Delhi dated 06-05-2022 for the A.Y. 2017-18 , and dated 20-09-2021 for 2018-19 & 2019- 20 as per the grounds of appeal on record. 2. At the outset, we find that Appeals in ITA No. 514 and 515/PUN/2022 for A.Y. 2018-19 and 2019-20 are time barred. T....

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....d to as "the Act) on account of late deposit of Employees' share of EPF and ESI etc. 5. Brief stated the facts of the case are that the A.O made disallowance in the intimation u/s 143(1) of the Act on the ground that the assessee deposited the employees' share of EPF and ESI etc. late. 6. We find that similar issue came up for consideration before co-ordinate Bench of Pune Tribunal in ITA No. 40....

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....rence between employees or employer's contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall not apply for the purpose of determining the due date under this clause w.e.f. 01.04.2021. The e....