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Delayed PF/ESI payment disallowance u/s36(1)(va) triggers s.270A penalty-order quashed for no hearing, remanded fresh decision.

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....Penalty proceedings under s. 270A based on additions for delayed PF/ESI payments under s. 36(1)(va) were held vitiated for breach of natural justice, since no effective hearing was granted despite requests to keep the matter in abeyance pending appeal. The impugned penalty order was therefore quashed to the extent it related to those additions, and the matter was remitted for a fresh determination after affording a hearing, to be completed within 12 weeks. - HC....