2022 (10) TMI 534

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..... ribution to the EPF and ESIC deposit s beyond the due date prescribed under Section 36(10(va) of the Act would not be eligible for deduction under Section 43B of the Act even after depositing before the due date of filing of tax return. The issue contested by the assessee in the present appeal is squarely covered by the decision of Hon ble Jurisdiction High Court against the assessee. Hence, appea .....

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..... (1)(va) on the ground of belated payments. 2.2 That in the facts and circumstances of the case as well as in law, the Ld. CIT(A) ought not to have upheld the addition of Rs.6,31,641/- made by AO u/s.36(1)(va) on the ground of belated payments. 3.1 Without prejudice to the above and in the alternative, both the lower authorities have failed to appreciate that the EPF contributions of Rs .....

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..... e time of hearing none appeared on behalf of the assessee. Notice was duly served to the assessee but the same was returned back with the remark that the assessee left the premises . No new address was provided to the Registry. Hence, proceeding on the basis of the submissions of the assessee reproduced in the order of CIT(A). 6. The Ld. DR submitted that the issue related to belated payments .....

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