TMI Blog2022 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 31-1-2022 - Annapurna Gupta, Member (A) And Madhumita Roy, Member (J) For the Appellant : Parimalsinh B. Parmar, A.R. For the Respondents : Purushottam Kumar, Sr. D.R. ORDER Per Annapurna Gupta , Accountant Member The present appeal has been filed by the Assessee against the order passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad, (in short referred to as CIT(A)), dated 19-03-2019, u/s. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) pertaining to Assessment Year (A.Y.) 2016-17. 2. The appeal is delayed for filing by 54 days. An application seeking condonation of the delay was filed before us stating that it was on account of default of the Chartered Accountant of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the impugned order was not passed on for filing an appeal before Your Honors. Upon such facts coming to the knowledge of the assessee, the impugned order was immediately forwarded to the concerned Advocate along with other relevant documents who, in turn, prepared Form No. 36 along with Grounds of Appeals and forwarded the same to assessee for signature. Shortly thereafter, the present appeal came to be filed. In the mean-time, there occurred delay, as stated above, in filing the appeal. 2. Under such circumstances, delay in filing appeal is mainly on account of the fact that I, inadvertently, forgot to pass on the impugned order to the concerned advocate for preparing an appeal against the same. Hence, it is prayed to Your Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and on the facts of the case in confirming the action of the AO of disallowing employee's contribution towards PF and ESIC amounting to ₹ 4,46,686/- u/s. 36(1)(va) r.w.s. 2(24)(x) of the Act. 2. Alternatively and without prejudice to the above, the matter should be remanded to the AO to verify whether the sum was deposited within 21 days from the end of the month of payment of salary as contemplated under the provisions of Employees Provident Funds Miscellaneous Provisions Act, 1952 and Employees State Insurance Act, 1948. 3. Both the lower authorities shave passed the orders without properly appreciating the facts and they further erred in grossly ignoring various submissions, explanations and information submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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