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2018 (8) TMI 1366 - AT - Income TaxAdditions u/s 43B - delay in deposit of Employees Contribution of ESI and EPF - allowable deduction under s. 36(I)(va) read with sec. 2(24(x) and sec. 43B - Held that:- It is apparent that the ld. CIT(A) has given the reason for upholding the disallowances that no proof of deposit was produced by the assessee whereas the Assessing Officer itself has not disputed the factual position of making the payments by the assessee as reproduced in the assessment order and quoted in the foregoing paragraph of this order. Hence, even if there was no appearance by the assessee before the ld. CIT(A) and the appeal was decided on merits then the ld. CIT(A) was not expected to ignore the admitted facts as recorded in the assessment order. Decided in favor of assessee.
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