TMI Blog2023 (3) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... reated as the payment has been done on time. Accordingly, the addition is hereby deleted. Remaining addition we deem it fit to remand the matter to the file of Assessing Officer to examine as to whether assessee is entitled for the grace period as claimed by the Assessee or not and consider the issue denovo after providing opportunity of being heard to the assessee - Appeal filed by the assessee is partly allowed for statistical purpose. - I.T.A. No. 1634/DEL/2020 - - - Dated:- 17-3-2023 - Dr. B. R. R. Kumar, Accountant Member And Sh. Yogesh Kumar U.S., Judicial Member For the Appellant : Sh. Pratap Gupta, CA For the Respondent : Sh. Kanv bali, Sr. DR ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assesse has preferred an appeal before the CIT(A) challenging the assessment order and the CIT(A) vide order dated 25.12.2019, dismissed the appeal filed by the assessee on the grounds mentioned above. 4. The Ld. Counsel for the assessee vehemently submitted that the CIT(A) erroneously confirmed the addition of Rs.1,82,761/-, which was deposited well within the due date in the relevant Act. Therefore, submitted that the CIT(A) has committed an error in confirming the addition made by the AO. Ld Counsel further submitted that all the payments were made within the span of 1 to 6 days from the due date and the assessee would be at liberty to make payments of contribution concerned within the 15 days from the end of the month during which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of employee s contribution fund which are as under: S.No. Due date for payment Actual date of payment Provident Fund Any other fund under the provision of ESI Act, 1948 1. 15.08.2016 16.08.2016 45921 2. 15.11.2016 16.11.2016 44940 3. 15.01.2017 21.01.2017 45269 4. 15.04.2017 17.04.2017 46631 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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