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TMI Blog2022 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sr.DR ORDER PER PRADIP KUMAR KEDIA - AM: Both captioned appeals have been filed at the instance of the assessee against the respective orders of the Commissioner of Income Tax (Appeals)-10, Ahmedabad (CIT(A)' in short), dated 24.09.2018 & 28.09.2018 arising in the assessment order dated 29.03.2016 & 28.12.2016 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. 6. When the matter was called for hearing, none appeared on behalf of the assessee. The matter was accordingly proceeded ex parte. 7. The learned DR, on the other hand, relied upon the order of the CIT(A). 8. On careful perusal of case records, we find that assessee has agitated addition towards belated payment of employees' contribution of PF under s.36(1)(va) r.w.s.2(24) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-14) & Rs. 38,75,050/- (A.Y. 2014-15) towards contribution of the employees to the PF has been deposited by the assessee employer before the 'due date' in terms of interpretation rendered by the decision of the ITAT in the case of Kanoi Paper and Industries Ltd. vs. ACIT (75 TTJ 448). We observe that the decision of the Hon'ble Gujarat High Court does not apply where the payment has been made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result, the captioned appeal filed by the assessee is allowed. ITA No. 2268/Ahd/2018-A.Y. 2014-15 10. The issue of addition/disallowance under s.43B amounting to Rs. 30,31,719/- further enhanced to Rs. 38,75,050/- by the CIT(A) is on the similar footing. Thus, in parity with the reasonings noted above, the addition/disallowance under s.43B r.w.s. 36(1)(va) r.w.s. 2(24)(x) of the Act is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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