2022 (12) TMI 1602

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.... For the Respondent : Smt. Ranu Biswas, Addl. CIT, DR ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A), Delhi, National Faceless Appeal Centre (NFAC) vide Order No. ITBA/NFAC/S/250/2021-22/1040862682(1) dated 16.03.2022 passed against the assessment made by the DCIT, CPC, Bangalore u/s. 143(1) of the Income-tax Act, 1961 (....

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....C) Bangalore u/s. 143(1) of the Act by issuing intimation dated 14.11.2019. In the said intimation, disallowance of expenditure indicated in the audited report but not taken into account in computing the total income in the return were noted in respect of two items (i) payment on account of gratuity disallowed u/s. 43B of the Act of Rs. 6,75,000/- and (ii) employees' contribution under ESI Act aft....

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....re the due date for filing of return u/s. 139(1) of the Act, for AY 2018-19 due date being 31.10.2018. To corroborate the submission, he referred to the deposit memorandum issued by LIC Pension & Gratuity Scheme Department, Kolkata which is dated 01.10.2018 placed at page 14 of the paper book. Ld. Counsel thus contended that assessee has admitted the disallowance of Rs. 5,75,000/- out of Rs. 6,75,....

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....36 of the paper book. He thus submitted that all the three payments totalling to Rs. 69,424/- were made on or before the respective due dates of 21.05.2017, 21.06.2017 and 15.07.2017 respectively. 7. Per contra, Ld. Sr. DR placed reliance on the orders of the authorities below. 8. We have perused the material available on record and gone through the submissions made by the ld. Counsel. We ta....