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TMI Blog2022 (7) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... ARTHA SARATHI CHAUDHURY, JM These three Appeals preferred by the Assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC) Delhi dated 06-05-2022 for the A.Y. 2017-18 , and dated 20-09-2021 for 2018-19 & 2019- 20 as per the grounds of appeal on record. 2. At the outset, we find that Appeals in ITA No. 514 and 515/PUN/2022 for A.Y. 2018-19 and 2019-20 are time barred. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as "the Act) on account of late deposit of Employees' share of EPF and ESI etc. 5. Brief stated the facts of the case are that the A.O made disallowance in the intimation u/s 143(1) of the Act on the ground that the assessee deposited the employees' share of EPF and ESI etc. late. 6. We find that similar issue came up for consideration before co-ordinate Bench of Pune Tribunal in ITA No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence between employees or employer's contribution and both are to be allowed as deduction if deposited before the due date. 6. At this juncture, it is relevant to mention that the Finance Act, 2021 has inserted Explanation 2 below section 36(1)(va) providing that the provisions of section 43B shall not apply for the purpose of determining the due date under this clause w.e.f. 01.04.2021. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... squarely applies to the facts and circumstances of the instant case, thereby not warranting any disallowance since the amount in question was admittedly deposited before due date u/s 139(1) of the Act. The addition is therefore, directed to be deleted. 7. Respectfully following the aforesaid decision we decide this issue in favour of the assessee and direct the Assessing Officer to delete the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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