TMI Blog2022 (12) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ated payment of ESI and PF of employees share of contribution as per the provision to section 36(1)(va) of the Act. We find no merits in this appeal and accordingly appeal filed by the assessee is dismissed. - ITA No. 685/Bang/2022 - - - Dated:- 24-11-2022 - SHRI N. V. VASUDEVAN , VICE PRESIDENT Assessee by : Ms. Sunaina Bhatia , CA Revenue by : Shri. Ganesh R. Ghale , Standing Counsel ORDER This is an appeal by the assessee against the order dated 29.06.2022 of NFAC, Delhi, relating to Assessment Year 2019-20. 2. The only issue that arises for consideration in this appeal is as to whether the Revenue authorities were justified in making a disallowance on delayed payment of employee s contribution to ESI and PF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore not lost totally. Therefore as per the above decision, the disallowance made by the Revenue authorities were fully justified. 4. Learned Counsel for the assessee however submitted that in the intimation issued under section143(1) of the Act, on 14.12.2020 the aforesaid disallowance was made and therefore one has to examine as to whether it was within the powers of the Revenue authorities to make the disallowance while electronically processing the return of income under section 143(1)(a) of the Act. Learned Counsel for the assessee firstly pointed out that as per the proviso to section 143(1)(a) of the Act, any adjustment has to be made only after due intimation to the assessee. Learned Counsel for the assessee brought to our notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 36(1)(va) of the Act has been clearly mentioned. The Assessee s response has been considered by making a reference to communication dated 17.11.20 probably instead of 27.11.20. The mere fact that the wordings as there has been no response in the intimation referred to earlier has not been struck off, it cannot be presumed that the reply of the assessee dated 27.11.20202 has not been considered while issuing the intimation under section 143(1) of the Act. 6. The next submission of the learned Counsel for the assessee was that as per the second proviso to section 143(1)(a) of the Act, if no response is received within 30 days, only then adjustment can be made. According to the learned Counsel for the assessee, the assessee sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made; 8. It is very clear from the intimation under section 143(1)(a) of the Act that while issuing intimation, the reply of the assessee has been duly considered and therefore the period of 30 days becomes irrelevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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