9911796707
TMI Blog2022 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... round Nos. 1 2 of the assessee s appeal are accordingly treated as allowed for statistical purposes. Delayed Employee PF contribution - DR has contended that this claim, specifically made by the assessee for the first time before the Tribunal, requires verification by the Assessing Officer - HELD THAT:- We find merit in this contention of the learned DR. The impugned order of the learned CIT(A) on this issue is accordingly set aside and the matter is restored to the file of the Assessing Officer for the limited purposes of verifying the claim of the assessee that the payments in question towards Employees Provident Funds having been made within the grace period allowed under the relevant Act, there was no delay in the said payment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Employee PF be deleted. Amount of Rs.222744/- is the only payment beyond due date be retained. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. 3. Apropos Ground Nos. 1 2, the learned Counsel for the assessee has submitted that the issue raised therein was not decided by the learned CIT(A) vide his impugned order inspite of the fact that the same was specifically raised by way of Ground No.1 in the appeal filed before the learned CIT(A) and the written submission along with paper-book containing 85 pages was also filed before the learned CIT(A) in support of the same. Even the learned DR has not been able to dispute this position which is clearly evident from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation by the Assessing Officer. We find merit in this contention of the learned DR. The impugned order of the learned CIT(A) on this issue is accordingly set aside and the matter is restored to the file of the Assessing Officer for the limited purposes of verifying the claim of the assessee that the payments in question towards Employees Provident Funds having been made within the grace period allowed under the relevant Act, there was no delay in the said payment and the disallowance is not called for. Ground No.3 of the assessee s appeal is accordingly treated as allowed for statistical purposes. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Court on 16th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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