2025 (9) TMI 1662

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....es out of assessment order passed by Centralized Processing Centre/Assessing Officer under section 139 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated 23.03.2020. On perusal of record, we find that the Registry of this Bench has calculated delay of 1620 days in filing appeal. However, on perusal of record, we find that impugned order was passed on 29.08.2024 and present appeal was filed on 28.10.2024. Thus, the appeal is filed well within prescribed period of limitation. Such delay is calculated due to topographical mistake in Form-36, wherein date of communication of order is mentioned as "23.03.2020". Thus, the appeal filed within time limit, the defect pointed out by the Registry is removed. 2. Rival submissio....

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....al was not considered by Ld.CIT(A). Copy of screen shot of ITBA Portal about submission of additional ground of appeal with additional submission is also placed on record. The Ld.AR of the assessee submits that he has no objection if such excess disallowance is allowed subject to verification by Assessing Officer. The ld. AR of the assessee furnished following details of employees' and employer contribution and the relief sought: Particulars Amount in Tax audit Report and Intimation u/s 143(1) Actual amount of Employee's Share of Contribution Relief Sought PF(A) 1,28,65,969 61,39,988 67,25,981 ESIC(B) 25,01,781 7,16,036 17,85,745 Total C = (A+B) 1,53,67,750 68,56,024 85,11,726 3. The Ld. AR....

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....d as "Employer & Employee Contribution". The LD. AR of the assessee has also placed on record the bifurcation of employees' contribution and vis-à-vis ESIC/PF along with relevant details. We further find that before the ld. CIT(A), the assessee raised specific additional ground of appeal, which was not considered while passing the impugned order. Considering the fact that impugned disallowance/adjustment made by CPC is due to factual mistake committed by Tax Auditor. Therefore, considering the peculiar facts of the case, the additional ground of appeal raised by assessee before the ld. CIT(A) is admitted. Further considering the fact that the additional ground of appeal requires verification of fact, therefore, we deem it appropriate....