2022 (12) TMI 1600

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.... PER BENCH This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre(NFAC), Delhi in Appeal No. ITBA/NFAC/S/250/2022-23/1043381381(1) for the assessment year 2018-19. 2. Shri Amit Kumar Sharma, CA appeared for the assessee and Shri M.K. Gautam, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that the issue involved in this....

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....es contribution to PF and ESI, which has not been paid within the due date as prescribed under the relevant Act, has been held by Hon'ble Supreme Court to be not allowable u/s. 36(1)(va) of the Act. It was the submission that the Hon'ble Supreme Court in paras 52 & 53 has also categorically held that the provisions of section 43B would not apply to the employees' contribution to PF and ESI. 5. ....

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....s ITO in ITA No.98/CTK/2022 for Assessment Year 2016-17, order dated 17.10.2022, the Co-ordinate Bench of this Tribunal after considering the arguments of ld AR, has restored the issue to the file of the Assessing officer with the following directions: "6. Liberty is granted to the ld AR to make all submissions in respect of allowability of disallowed contribution of the employees to PF a....