2023 (7) TMI 1595

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....ar, Sr. DR 18.07.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-23, New Delhi dated 14.12.2022 pertaining to Assessment Year 2020-21. 2. The grounds of appeal taken by the assessee read as under :- "1. That the order of Ld. Commissioner (Appeals) is contrary to the law and the facts of the ....

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....te Services Pvt. Ltd. (2022) 143 taxmann.com 178 (SC). 4. Against the above order, assessee is in appeal before us. We have heard both the parties and perused the records. 5. Ld. Counsel of the assessee submitted that the last date for depositing of payment of PF was national holiday and in such a situation, the deposit was made on the next date and the same should be accepted. For this prop....