LATE NAND JEE UPADHYAY L/H SHRI DUSHYANT UPADHYAY,VARANASI vs. A.C.I.T., RANGE - 02,, VARANASI

The assessee has filed this appeal challenging the order dated 13.08.2021 passed by Ld CIT(A), NFAC, Delhi, and it relates to the assessment year 2019-20.

The appeal is barred by limitation by 329 days. The assessee has filed a petition seeking condonation of the delay on the ground that the assessee was attending certain domestic problems relating to matrimonial issues in the family and subsequently, the assessee also died. Hence the assessee could not file the appeal in time. Subsequently, the legal heir of the assessee has filed this appeal with a delay on noticing outstanding demand.

We heard the parties on this preliminary issue. Having regard to the submissions made by the assessee, we are of the view that there was sufficient cause for the delay. Accordingly, we condone the delay and admit the appeal.

The only issue urged in this appeal relates to the addition of Rs.55.75 lakhs made u/s 36(1)(va) for non-payment of employee’s contribution to Provident Fund and ESI within the due dates prescribed under the respective Statutes.

We heard the parties and perused the record. We notice that this issue has been decided against the assessee by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT in Civil Appeal No.2833 of 2016 wherein the Hon’ble Supreme Court held that the payment of employee’s contribution to PF/ESI shall not be liable to be allowed as deduction u/s 36(1)(va) of the Act, if the same has not been paid within the due dates prescribed in the respective Statute. Since the decision rendered by the ld. CIT(A) is covered by the above-said decision of the Hon’ble Supreme Court, we do not find any reason to interfere with his decision.

In the result, the appeal filed by the assessee is dismissed.