SKS ENTERPRISES,MUMBAI vs. DCIT,CPC, BENGALURU, BANGLURU

SKS Enterprises [ Assessee/ Appellant] for A.Y. 2018-19, against Appellate order under Section 250 of the Income-tax Act, 1961 (the Act) passed by the National Faceless Appeal Centre, Delhi [the learned CIT (A)] dated 30th July, 2021, wherein the appeal filed by the assessee against Assessment order under Section 143(1) of the Act dated 7th November, 2019, passed by the Central Processing Centre, Bangalore, (the learned Assessing Officer) disallowing ₹5,80,629/- being employees’ contribution to provident fund and ESIC deposited beyond the due date prescribed under the respective Provident Fund Act/ ESIC Act, applying

This appeal is recalled by Miscellaneous Application order dated 25th May, 2023, wherein the appeal originally allowed in favour of the assessee was recalled based on the Miscellaneous Applications filed by the Revenue.

Despite notice to the assessee, none appeared and therefore, the issue is decided on the merits of the case.

The learned Departmental Representative was heard.

On careful consideration of the facts before us, we find that the assessee has deposited employees’ contribution of Provident Fund (PF) and ESIC dues during the year beyond the due dates prescribed under the respective PF and ESIC Act. The above information is available in form no.3CD and accordingly, the adjustment was made by Central Processing Centre under the Provision of Section 143(1) (a) (iv) of the Act. Same is not allowable u/s 36 (1) (va) of the Act. The disallowance is indicated in the form NO 3 CD but not made in the ROI. The issue is also

In the result, the appeal of the assessee is dismissed.