2024 (2) TMI 1572

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.... AMIT SHUKLA, JM: Captioned appeals have been filed by the assessee against the order passed by NFAC of even dated 20.10.2022 for the assessment years 2017-18 and 2018-19 in relation to the adjustment made under section 143(1) of the Income-tax Act, 1961 (in short 'the Act') 2. The grounds raised relate to disallowance made under section 36(1)(va) of the Act vide intimation dated 2nd March, 2020....

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....ot working properly due to which EPF challan could not be generated. In support, he has also filed copy of email written to SRO, Noida, EPFO, stating that EPFO site was not working on these dates. He has also filed copy of screenshots of the site showing that it was out of order. This has also been explained before the CIT(A) also. Once the delay is not attributable to the assessee because of the ....