2023 (8) TMI 1733

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....ssed by the Commissioner of Income Tax Appeals [CIT(A)'] under section 250 of the Income tax Act ('the act) dated 23 December 2022 issued by National Faceless Appeal Centre (NFAC') is bad in law and void ab initio. 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in passing an order basis incorrect set of facts, without application of mind and in a mechanical manner. 3. On the facts and circumstances of the case and in law, the CIT(A) failed to appreciate the fact that the delay in deposit of employees' contribution to provident fund (PF') amounting to IN 21 439 579 is not attributable to the Appellant and the same was attributable to technical glitches on the EPFO portal. ....

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....4. The ld. counsel submitted that for the month of September 2019 the due date payment was 15.10.2019 and the assessee made payments by generating challan on 09.10.2019 and amount was debited to the bank account of assessee on 10.10.2019 which was reversed on 15.10.2019 crediting the bank account of assessee. He further submitted that in the second round finally the payment was transmitted to the account of concerned authority on 16.10.2019. The ld. counsel submitted that it is clearly evident that the appellant had duly deposited the above payment before the due date as per the PF Act i.e., the appellant had duly generated the challan on 9 October 2019 and made the payment pertaining to the month of September 2019 to the EPFO SBI account o....