2025 (9) TMI 16

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....Mrs. Neelam Sharma, Sr. DR ORDER PER: UDAYAN DAS GUPTA, JM This appeal is filed by the assessee against the order of the Ld. JCIT(A) -1, Mumbai, dated 24/04/2024, passed u/s 250 of the Act 61, which has emanated from the order of the AO, CPC, Bangaluru, dated 19/10/2019 passed u/s 143(1) of the Act 61. 2. The grounds of appeal preferred by the assessee as per memorandum of appeal are a....

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....r leave to add or amend the grounds of appeal before the appeal is heard and disposed off." 3. The facts of the case are that the assessee is a partnership firm and has filed its return declaring an income of Rs. 4,35,40,130/-. The said income has been assessed u/s 143(1) by the CPC Bangaluru by making an addition of Rs. 2,03,744/- the break of which is as follows: Sr. No. Payment of EPF ....

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....e of Rs. 1,04,976/- was stated at Rs. 1,523/- and the payment of Rs. 1,03,453/- deposited vide a different challan was never entered in the said schedule of the Audit Report in Form 3CD. 5.1 Regarding the payment of Rs. 1,00,291/- the said payment is made on 16.08.2017 (15th August being holiday) and as such, the said amount was disallowed by the CPC Bangaluru. He further submitted copies of bo....

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....ily deposited by the 15th of the following month has been deposited on 13.09.2017 amounting to Rs. 1,03,453/- which relates to the month of August 2017 which is within time and the same is allowable as per provisions of law. 7.1 Regarding second payment of Rs. 1,00,291/- which pertains to the month of July should have been deposited by 15th of August 2017 but the said cheque has been cleared on....