2025 (3) TMI 1774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Ms. Jaya Chaudhary, CIT(DR) ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-30, ['Ld. CIT(A)' for short]- New Delhi dated 21/06/2017 for the Assessment Year 2014-15. 2. The grounds of Appeal are as under:- "1. The Ld. CIT(A) erred in facts and in law by deleting the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, 1962, which provides the conditions failing which no additional /documents shall be admitted. ii) by taking into account and relying on the additional evidences produced by the assessee during the course of appellate proceedings in contravention to Sub-rule 3 of Rule 46A of I.T Rules, 1962." 3. The appellant craves leave to add, alter or amend any of the ground(s) of - appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No.1 of the Revenue. 6. In view of settled position of law by the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd.(supra), wherein the issue of delayed deposit of employees' share of contributions towards ESIC and EPF by the Assessee beyond the due dates prescribed under the respective Acts held to be not allowable. Accordingly, ground No. 1 of the Revenue is allowed and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T(A) and made no addition by accepting the explanation given by the Assessee, therefore, submitted that the present Grounds of the Revenue has become in-fructuous. 9. Heard and perused. Though we agree with the submission of the Ld. Departmental Representative that in the year under consideration, the Ld. CIT(A) had no power to remand the matter to the A.O., however, considering after the order....