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TMI Blog2022 (7) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... e National Faceless Appeal Centre (NFAC), Delhi, dated 21.06.2021, for the assessment year 2019-2020. 2. None appeared on behalf of the revenue. An adjournment application has been filed by the revenue, however, looking to the facts and circumstances of the case, the Bench proceeded to dispose off the appeal after rejecting the adjournment application filed by the department. 3. The sole issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., 284 ITR 323 (SC) and submitted that since the entire payment pertaining to employee and employer contribution has been made before due date of filing of the return, no disallowance is also called for. 5. On perusal of the orders of the authorities below as well as the relevant documents filed before us in the form of paper book, we found that the assessee has suo moto disallowed the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 36(1)(va) are applicable w.e.f.01.04.2021 i.e. from A.Y.2021-22 onwards. Further, this Bench of the Tribunal in the case of M/s Shree Nakoda Ispat Ltd., in ITA No.205/RPR/2018, vide order dated 27.05.2022, has held the ld. CIT(A) has not disputed the facts of the case that the amount has been deposited by the assessee before the due date of filling return of income. So far as employee's contrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return though admittedly after the due date as prescribed under the relevant statute, the same is liable to be allowed. Accordingly, we set aside the order of the CIT(A) and direct the AO to delete the said disallowance made against the assessee.
7. In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 18/07/ 2022. X X X X Extracts X X X X X X X X Extracts X X X X
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