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2022 (5) TMI 357 - ITAT AHMEDABADTaxability on Deferred Tax provided - CIT(A)-1 not adjudicating Ground No.1 viz.Deferred Tax provided is not income liable to tax and therefore loss determined - HELD THAT:- Even the learned DR has not been able to dispute this position which is clearly evident from the record. We, therefore, remit this matter back to the learned CIT(A) with the direction to consider and decide the issue raised by the assessee specifically in Ground No.1 after considering the written submission and paper-book already filed by the assessee and after giving the assessee a proper and reasonable opportunity of being heard. Ground Nos. 1 & 2 of the assessee’s appeal are accordingly treated as allowed for statistical purposes. Delayed Employee PF contribution - DR has contended that this claim, specifically made by the assessee for the first time before the Tribunal, requires verification by the Assessing Officer - HELD THAT:- We find merit in this contention of the learned DR. The impugned order of the learned CIT(A) on this issue is accordingly set aside and the matter is restored to the file of the Assessing Officer for the limited purposes of verifying the claim of the assessee that the payments in question towards Employees’ Provident Funds having been made within the grace period allowed under the relevant Act, there was no delay in the said payment and the disallowance is not called for. Ground No.3 of the assessee’s appeal is accordingly treated as allowed for statistical purposes.
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