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2021 (12) TMI 636 - ITAT AMRITSARAddition made on account of employees’ contribution to PF & ESI - delay in deposits - HELD THAT:- Employees’ contributions qua ESI & PF involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal delivered in the case of Vinko Auto Industries Limited, . [2021 (12) TMI 574 - ITAT AMRITSAR] wherein the Tribunal has deleted the disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) - respectfully following the aforesaid order of the Coordinate Bench of the Tribunal, the disallowance qua employees’ contribution towards PF and ESI, sustained by the Ld. CIT(A) stands deleted. Thus, grounds No.1 to 3 are allowed. Disallowance of claim u/s.80C - HELD THAT:- Assessee has filed relevant documents in support of its claim u/s.80C of the Act in CPC, however, the same remained un-considered by the AO as well as by the CIT(A), therefore, without going into controversy, in the interest of justice and for the just decision of the case, this issue is remanded back to the file of AO to decide afresh the claim of the assessee while considering the documents already filed by the assessee. Needless to say, sufficient opportunity of hearing shall be provided to the assessee. Thus, ground No.4 raised by the assessee stands allowed for statistical purposes.
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