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TMI Blog2021 (2) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. CIT(A) failed to condone the delay in filing the appeal. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of ocean freight providers for container transportation. The assessee filed its return of income for the A.Y. 2019-20 declaring total income at Rs. 2,54,17,543/-. The Central Processing Center (CPC) sent a communication of adjustment 143(1)(a) on 10.05.2019 of Rs. 7,13,654/- towards PF, ESI and profit on sale of vehicle. The CPC passed an order u/s. 143(1) without considering the submissions made by the assessee. The assessee has submitted that there were payments reported in 3CD Annexure to the Audit Report which were made beyond the due date as stipulated in the respective Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; Contribution to Provident Fund and Employees' State Insurance Contribution on the plea that the same have been paid after the due dates under the respective acts though the same have been paid within the due date for filing the return of income under section 139(1) of the income-tax Act, 1961. 3. The Central Processing Centre is not justified in making an addition of Rs. 1,06,269/- on the ground that the nature of business mentioned by the assessee is other than power sector. Whereas this amount is profit on sale of a vehicle which is credited to Profit and Loss Account and therefore deducted from the Profit as Per Profit and Loss Account. 4. The Central Processing Centre is not justified in disallowing Rs. 6,727/- being employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay may be condoned. 5. On the other hand, the Ld. DR submitted that the Ld. CIT(A) has rightly considered all the submissions made by the assessee and came to a conclusion that there is no sufficient cause to condone the delay. He further submitted that intimation was sent online, but the assessee claimed that he was not aware of the intimation issued by CPC, but that itself is not at all a valid ground to condone the delay and the Ld. CIT(A) has rightly dismissed the assessee's appeal. Therefore, the Ld. DR requested to uphold the order passed by the Ld. CIT(A) and dismiss the appeal of the assessee. 5. We have heard both the parties and perused the material placed on record. After considering the facts and circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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