2025 (8) TMI 1242

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....ircumstances of the case. 2. That the CIT(A) is erred in law by confirming the order of AO which is in violation of principle of natural justice and against the rule of audi alteram parterm. 3. The CIT(A) is erred in law by applying the judgment of Hon'ble Supreme Court of Checkmate Services Pvt. Ltd. vs. CIT which is distinguish to the facts of the appellate case. 4. That the disallowance made on account of EPF amount paid amounting to Rs. 11,30,304/- is bad in law as per the details facts and circumstances of the case and hence, the disallowance made is liable to be deleted. 5. That the disallowance made on account of ESI amount paid amounting to Rs. 76,615/- is bad in law as per the details facts and c....

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....O. 4. Against this order, Assessee is in appeal before us. 5. We have heard both the parties and perused the records. Ld. Counsel for the assessee summarized his submission as under:- "The AO has disallowed employee contribution towards PF & ESI u/s 36(1)(va) for Rs. 12,06,919/- of PF & ESI respectively due to delay in deposit of employee contribution for the following months-: EPF of Employee Contribution Month Sum received from employees Due Date of Payment As per Tax Due Date As per ESI/PF Actual date of payment Date of Generation of Challan CHALLAN NO. Jul-19 353,425 15/08/2019 15/09/2019 16/08/2019 16/08/2019 2201908010288 Nov-19 385,095 15/12/2019 15/01/2020....

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.... The Assessee is relying on the judgement of Hon'ble ITAT Delhi Bench in case of Protivity India Private Limited vs ACIT ITA 2958 & 2959/DEL/2020 dt. 14/02/2024 whereas the Hon'ble ITAT considering the facts of delay in depositing due to the website of ESI / PF Department and delete the disallowance made by CIT(A) with respect to considering the employee contribution of ESI / PF Page No.62 - 91)." 6. Upon careful consideration, we find that it is the submissions of the assessee that delay in deposit of employees contribution towards EPF was due to technical glitch in the portal of EPF department and that is also for one day only. Assessee had pleaded that this technical error cannot fasten the liability of default on the part of....