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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI KULDIP SINGH & SHRI GAGAN GOYAL
Present for: Assessee by : Shri Gyaneshwar Kataram, A.R. Revenue by : Shri PD Chougule, D.R. Date of Hearing : 26 . 05 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard: Undisputedly as per facts narrated in para 2.4 of the order dated 31.10.2022 (supra) passed by the Tribunal disallowance to the tune of Rs.1,14,12,220/- was made on account of delayed payment of employees’ contribution of PF & ESIC beyond the due date prescribed under the relevant Act. It is also referred in para 4 2 M/s. Greekay Facility Management Pvt. Ltd. of the order (supra) that payment of Rs.1,02,64,934/- was made by the assessee on account of employees’ contribution of PF & ESIC after the due date prescribed under the relevant Act as per section 36(1)(va) of the Act whereas no reference/discussion has been made qua the amount of Rs.11,47,285/- appears to have been deposited by the assessee well before the due date prescribed under the relevant Act. At the same time order passed by the Tribunal qua the payment of Rs.1,02,64,934/- has been accepted by the assessee being the employees’ contribution of PF & ESIC deposited after due date prescribed under the relevant Act.
In view of what has been discussed above, we are of the considered view that the appeal filed by the assessee is partly allowed to the extent of verifying the facts brought on record by the assessee by way of certificate and annexure 1 & 2 prima-facie showing that the amount of Rs.11,47,285/- was deposited well before the due date prescribed under the relevant Act and allow the same if found to be correct.
Resultantly, appeal filed by the assessee is partly allowed.
Order pronounced in the open court on 20.06.2023.