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TMI Blog2021 (11) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals before the Tribunal for the A.Y. 2018-19 and 2019-20 respectively. Considering the fact that these two appeals of the assessee are filed during the Pandemic situation, taking a lenient view, we hereby condone the delay of 99 days in filing the appeal in ITA No. 4/Hyd/2021 and 51 days in ITA No. 5/Hyd/2021 and proceed to adjudicate the appeals on merits. 3. The assessee has raised seven grounds in its appeal for the A.Y. 2018-19 and they are extracted herein below for reference: "1. Your appellant submits that the CIT(A) erred in law in confirming the addition made under section 36(1)(va) of the Act ignoring the submissions made by your appellant in response to the proposed adjustment notice. 2. Your appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the CIT(A) erred in law in confirming the addition made under section 36(1)(va) of the Act ignoring the submissions made by your appellant in response to the proposed adjustment notice. 2. Your appellant submits that the CIT(A) as well as the CPC ought to have considered the reply by your appellant and ought not to have made the addition of Rs. 5,97,209/- being employees contribution to provident fund and ESI under section 36(1)(va) of the Act ignoring the fact that is otherwise allowable U/s. 43B of the Act. 3. Your appellant submits that CIT(A) has provided only one opportunity of hearing and ought to have provided another opportunity of hearing to the appellant. 4. Your appellant submits that CIT(A) as well as the CPC ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AYs 2018-19 and 2019-20 respectively and made certain additions towards belated payment of employee's contribution to PF and ESI by invoking the provisions of section 143(1)(a)(iv) r.w.s. 36(1)(va) of the Act in both the assessment years. In the A.Y. 2018-19 the Ld. A.O. also made addition of Rs. 2,64,893/- towards profit on sale of assets. Aggrieved, the assessee filed appeals before the Ld. CIT(A) for the both the assessment years. On appeal, the Ld. CIT(A) partly allowed the assessee's appeal for the A.Y. 2018-19 and granted relief in respect of addition of Rs. 2,64,893/- made by the Ld. A.O. towards profit on sale of assets and sustained the addition made by the Ld. A.O. towards belated payments of employee's contribution t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Ld. CIT(A) but, filed written submissions through e-mail/ITBA Module and requested the Ld. Revenue Authorities to dispose off the appeals on the basis of the assessee's written submissions. Therefore, the Ld. CIT(A) adjudicated the appeals based on the material available on record. In this situation, considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice, We hereby remit the matter back to the file of Ld. CIT(A) in order to consider the issues involved in the appeals for the A.Y. 2018-19 and A.Y. 2019-20 afresh and decide the matter on merits by providing one more opportunity to the assessee of being heard. At the same breath, We also hereby caution the assessee to promptly c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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