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TMI Blog2023 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... day of Holiday proves the bona-fide of the Assessee. Therefore, in our opinion, the authorities have committed error in disallowing the deposit made with one day delay where the due date under respective acts falls either on Sunday or on gazetted holiday. Decided in favour of assessee. - ITA No. 221/Del/2023 - - - Dated:- 10-7-2023 - Shri Pradip Kumar Kedia, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Appellant : Mr. Ajay Wadhwa And Ms. Bharti Sharma, Advocates For the Respondent : Mr. K.K. Mishra, Sr. DR ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-29 New Delhi [ Ld. CIT(A) , for short], dated 22.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposits a tax on the next working day following a holiday or Sunday then such return or tax shall have to be considered as filed or deposited, as the case may be, within the statutory time limit. 4. That the ld. CIT(A) has also failed to appreciate the plea of the assessee that due date for payment of EPF is governed by the clause (1) of Paragraph 38 of Employers Provident Fund Scheme, 1952 according to which the Employer's liability to deduct employee's contribution arises before paying wages to employees (and not as and when wages are earned by employees) in respect of any period or part of period. Thus, the relevant month for determining the due date ought to be considered as Wage disbursal month and not the month or peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion that they are to be applied retrospectively. 7. That the Id. CIT(A) has erred in law and on facts in confirming the addition of the profit on sale of fixed asset of Rs 2,066/- without appreciating the fact that the whole block of fixed assets was not disposed off during the year under assessment. 8. That the order passed by the ld. CIT(A) is against the principles of natural justice. 9. That the appellant craves leave to add, alter, amend, substitute, delete and modify any or all the grounds of appeal, which are without prejudice to one another, before or at the time of hearing of the appeal. 3. Brief facts of the case are that, the assessee company received an intimation from ADIT, CPC, Bangalore, (hereinafter ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 3,89,086/- and EPF contribution of Rs. 15,47,915/- for the month of June and July, 2018 was delayed by one day, wherein the due date under the respective Acts falling either on Sunday or gazetted holiday therefore, the same is allowable. Further submitted that, the said delay is covered/condonable in view of Section 10 of General Clauses Act 1977 as well as Section 4 of the Limitation Act, 1963. The Ld. Counsel further submitted that except the said additions, other additions/disallowance made by the A.O. which has been upheld by the CIT(A) are not pressed in the present Appeal in view of the ratio laid down in the case of Checkmate Services (supra). The Ld. Counsel for the assessee taken us through the provisions of General Clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 2019-20 Month of deduction pertain to/Bok Entry date Amount of employee contribution (amount Rs.) Due date of payment Actual date of payment Remarks June 2018 780547 15.07.2018 (Sunday) 16.07.2018 1 Day due to previous day- Holiday July 2018 767368 15.08.2018 (Holiday 16.06.2018 1 Day due to previous day- Holiday 9. The Ld. Ld. Departmental Representative, the Revenue neither disputed the above facts nor produced any material contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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