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TMI Blog2023 (8) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... n the order of ld. CIT(A), NFAC wherein the statutory dues have been held to be relatable to the employee s share of contribution whereas the disallowances which have been made by the CPC vide intimation u/s 143(1) pertains to the statutory dues pertaining to the employer s share of contribution towards ESI PF and TDS payable which is covered under the provisions of section 43B and therefore, CIT(A) NFAC has wrongly invoked the provisions of section 36(1)(va) while confirming the same - order so passed by the ld CIT(A) is therefore set-aside. Decided in favour of assessee. - ITA No. 659/CHD/2022 - - - Dated:- 21-4-2023 - SHRI A.D. JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER For the Assessee by : Shri Rah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case which is totally unjustified/ unwarranted and without application of mind. The worthy CIT(A) misstated the facts and wrongly dismissed the appeal of the appellant which was highly unjustified and deserves to be deleted. 3. That on facts and circumstances of the case, the worthy CIT(A) was not justified in confirming the order of the Ld. AO, whereby he failed to appreciate the facts that the said amounts in actual pertained to the employer contribution to EPF and ESI covered under the provisions of section 43B of the Income Tax Act, 1961 and also that the same have also been reported in the Tax Auditor Report filed for the said year under the clause 26(i)(B)(a) i.e. Paid on or before the due date for furnishing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r before the due date of filing of the return of income. However, CPC, Bangalore while processing return of income has disallowed the said expenditure and intimation in this regard was issued u/s 143(1) dated 06.08.2021. 4. Against the said intimation, the assessee moved an appeal before the ld. CIT(A) and the ld. CIT(A) NFAC, Delhi vide the impugned order dated 10.08.2022 has dismissed the appeal of the assessee holding that the statutory dues relates to the employee s share of contribution which are disallowable u/s 36(1)(va) read with Section 2(24)(x) of the Act. 5. It was submitted that the ld. CIT(A), NFAC has wrongly considered the statutory dues as relating to the employee s share of contribution whereas the fact of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agitate before the ld CIT(A) and the appeal before the ld CIT(A) therefore becomes infructuous and there is thus no basis left for the confirmation of addition by the ld. CIT(A) NFAC. In any case, the assessee has also brought out the factual inaccuracy which has crept in the order of ld. CIT(A), NFAC wherein the statutory dues have been held to be relatable to the employee s share of contribution whereas the disallowances which have been made by the CPC vide intimation u/s 143(1) dated 06.08.2021 pertains to the statutory dues pertaining to the employer s share of contribution towards ESI PF and TDS payable which is covered under the provisions of section 43B and therefore, the ld CIT(A) NFAC has wrongly invoked the provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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