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TMI BlogNavigating the Faceless Appeal Scheme: Lessons from the Judgement on Delayed Filing and Deduction u/s 36(1)(va)X X X X Extracts X X X X X X X X Extracts X X X X ..... es a judgement by the High Court (HC) concerning two key issues: (1) the delay of 690 days in filing an appeal before the HC due to procedural issues in the new faceless appeal scheme, and (2) the disallowance of the assessee's claim for deduction of delayed deposit of employees' share of contribution towards ESI/PF u/s 36(1)(va) of the Income Tax Act, 1961. Arguments Presented Appellant&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant's lackadaisical attitude. The appellant relied on various judgements to support their contentions, including MUNJAL BCU CENTRE OF INNOVATION AND ENTREPRENEURSHIP, LUDHIANA THROUGH ITS AUTHORIZED SIGNATORY SH. BHARAT GOEL Versus COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH - 2024 (3) TMI 479 - PUNJAB HARYANA HIGH COURT , SAKTHI STEEL TRADING REP. BY ITS PROPRIETOR M.S. BAKK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chhotelal Versus Rewa Coalfields Ltd - 1961 (5) TMI 54 - Supreme Court , which held that the expression sufficient cause should receive a liberal construction, but the action should fall within the realm of normal human conduct or normal conduct of a litigant. In this case, the Court found that the assessee was acting in defiance of the law, and there was no reason to condone the substantial dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt The Court analyzed the facts, circumstances, and the law laid down by the Supreme Court in Checkmate Services P. Ltd. v. Commissioner of Income Tax-1. It concluded that the present appeal filed by the appellant was not only devoid of merits but also barred by limitation as provided u/s 253 of the Income Tax Act, 1961 . The Court upheld the ITAT's decision to dismiss the assessee's appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction. The Court concluded that the present appeal was devoid of merits and barred by limitation u/s 253 of the Act. Full Text : 2024 (4) TMI 1006 - CHHATTISGARH HIGH COURT - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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